[F1MitigationN.I.
Textual Amendments
F1Sch. 3A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 136(2), 170; S.I. 2008/3137, art. 2
3N.I.The Commissioners for Her Majesty's Revenue and Customs may mitigate or entirely remit a penalty under this Schedule.]