SCHEDULES

[F1 SCHEDULE 2B U.K.Penalties for contraventions of Part 6A

Textual Amendments

F1 Sch. 2B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(5)(8)

Special reduction U.K.

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.]