SCHEDULES

F1SCHEDULE 2BPenalties for contraventions of Part 6A

Annotations:
Amendments (Textual)
F1

Sch. 2B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(5)(8)

Special reduction

5

1

If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule.

2

In sub-paragraph (1) “special circumstances” does not include ability to pay.

3

In sub-paragraph (1) the reference to reducing a penalty includes a reference to—

a

staying a penalty, and

b

agreeing a compromise in relation to proceedings for a penalty.