SCHEDULES
F1SCHEDULE 2BPenalties for contraventions of Part 6A
Annotations:
Amendments (Textual)
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) βspecial circumstancesβ does not include ability to pay.
3
In sub-paragraph (1) the reference to reducing a penalty includes a reference toβ
a
staying a penalty, and
b
agreeing a compromise in relation to proceedings for a penalty.
Sch. 2B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(5)(8)