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The Export (Penalty) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 3102
- Regulation 5
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Reduction of penalty under regulation 3U.K.
5.—(1) Where a person is liable to a penalty under regulation 3—
(a)[F1HMRC] (whether originally or on review) or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper; and
(b)[F1HMRC] on a review, or an appeal tribunal on an appeal, relating to a penalty reduced by [F1HMRC] under this regulation may cancel the whole or any part of the reduction previously made by [F1HMRC].
(2) In exercising their powers under paragraph (1) above, neither [F1HMRC] nor an appeal tribunal are entitled to take into account any of the matters specified in paragraph (3) below.
(3) Those matters are—
(a)The insufficiency of the funds available to any person for paying the amount of the penalty,
(b)The fact that the person liable to the penalty, or a person acting on his behalf, has acted in good faith.
Textual Amendments
F1Word in reg. 5 substituted (11.11.2011) by The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 5
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