Point in time view as at 31/01/2013.
Finance Act 1999, Cross Heading: Supplementary provisions is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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.
15U.K.A penalty may be determined under paragraph 10, or proceedings for a penalty brought under paragraph 13, at any time within six years after the date on which the penalty was incurred.
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