PART 8Penalties
CHAPTER 5Other administrative penalties
Penalties under Chapter 5: general
213Special reduction in penalty under section 209
I11
Revenue Scotland may reduce a penalty under section 209 if it thinks it right to do so because of special circumstances.
I12
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.
I13
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.
I14
In this section references to a penalty include references to any interest in relation to the penalty.
I25
The powers in this section also apply after a decision of a tribunal or a court in relation to the penalty.