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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 14
- PART 3
- Paragraph 10
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Special reductionU.K.
10(1)If HMRC think it right because of special circumstances, they may reduce an electronic sales suppression penalty.
(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 in respect of a penalty.
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