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Finance (No. 2) Act 2017
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5(1)If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule.U.K.
(2)In sub-paragraph (1) “special circumstances” does not include ability to pay.
(3)In sub-paragraph (1) the reference to reducing a penalty includes a reference to—
(a)staying a penalty, and
(b)agreeing a compromise in relation to proceedings for a penalty.
Commencement Information
I1Sch. 13 para. 5 in force at Royal Assent for specified purposes, see s. 59
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