- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/1996)
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Finance Act 1994
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Rhagor o Adnoddau
Changes over time for: Paragraph 13
Version Superseded: 05/03/2009
Alternative versions:
- 03/05/1994- Amendment
- 01/04/1996
Point in time - 05/03/2009- Amendment
- 01/04/2009- Amendment
Status:
Point in time view as at 01/04/1996.
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Finance Act 1994, Paragraph 13 is up to date with all changes known to be in force on or before 30 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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13(1)Where a person is liable to a penalty under paragraph 12 above the Commissioners or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper.U.K.
(2)In the case of a penalty reduced by the Commissioners under sub-paragraph (1) above an appeal tribunal, on an appeal relating to the penalty, may cancel the whole or any part of the reduction made by the Commissioners.
(3)None of the matters specified in sub-paragraph (4) below shall be matters which the Commissioners or any appeal tribunal shall be entitled to take into account in exercising their powers under this paragraph.
(4)Those matters are—
(a)the insufficiency of the funds available to any person for paying any tax 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 tax.
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