Finance Act 2013 (c. 29)

SCHEDULES

[F1 SCHEDULE 43C U.K. Penalty under section 212A [F2 or 212B]: supplementary provision

Textual Amendments

F1 Sch. 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)

F2 Words in Sch. 43C heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(2)

Mitigation of penalties U.K.

10 (1) The Commissioners may in their discretion mitigate a penalty under section 212A [F3 or 212B], 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

F3 Words in Sch. 43C para. 10(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(10)