Search Legislation

Finance (No. 2) Act 2017

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 5

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 5. Help about Changes to Legislation

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

Back to top

Options/Help