There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 5.
5(1)If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule.U.K.
(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.
Commencement Information
I1Sch. 13 para. 5 in force at Royal Assent for specified purposes, see s. 59
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
