Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2022, Paragraph 10.
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.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
