104(1)Where a person is liable to a civil penalty—U.K.
(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.