This section has no associated Explanatory Notes
[F110(1)The Commissioners may in their discretion mitigate a penalty under section 212A, or stay or compound any proceedings for such a penalty.U.K.
(2)They may also, after judgment, further mitigate or entirely remit the penalty.]
Textual Amendments
F1Sch. 43C inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(3)