Textual Amendments
F1Sch. 17 Pt. II heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 279
14(1)The Commissioners may in their discretion mitigate any penalty, or stay or compound any proceedings for the recovery of a penalty.U.K.
(2)They may also, after judgment, further mitigate or entirely remit the penalty.