SCHEDULES

C1C2SCHEDULE 6 Climate change levy

Annotations:
Modifications etc. (not altering text)
C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Part IX Civil penalties

Reduction of penalties

104

1

Where a person is liable to a civil penalty—

a

the Commissioners or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper; but

b

on an appeal relating to any penalty reduced by the Commissioners, an appeal tribunal may cancel the whole or any part of the Commissioners’ reduction.

2

In determining whether a civil penalty should be, or should have been, reduced under sub-paragraph (1), no account shall be taken of any of the following matters, that is to say—

a

the insufficiency of the funds available to any person for paying any levy due or for paying the amount of the penalty;

b

the fact that there has, in the case in question or in that case taken with any other cases, been no or no significant loss of levy;

c

the fact that the person liable to the penalty or a person acting on his behalf has acted in good faith.