C1C2C3 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C1

Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C2

Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C3

See Finance Act 1966 s.27, Sch.6 para.23(7)—regulations under Finance Act 1965 s.84(7)may apply any provisions of Finance Act 1960 Part III (now Taxes Management Act 1970 Part X) in relation to penalties under para.23 and recovery of relief under Finance Act 1965 s.84 (overspill relief), subject to modifications, etc.

C4C5C6102 Mitigation of penalties.

The Board may in their discretion mitigate any penalty, or stay or compound any proceedings for F1a penalty, and may also, after judgment, further mitigate or entirely remit the penalty.