(1)Revenue Scotland may reduce a penalty under section 209 if it thinks it right to do so because of special circumstances.
(2)In subsection (1) “special circumstances” does not include—
(a)ability to pay, or
(b)the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.
(3)In subsection (1) the reference to reducing a penalty includes a reference to—
(a)remitting a penalty entirely,
(b)suspending a penalty, and
(c)agreeing a compromise in relation to proceedings for a penalty.
(4)In this section references to a penalty include references to any interest in relation to the penalty.
(5)The powers in this section also apply after a decision of a tribunal or a court in relation to the penalty.