SCHEDULES

SCHEDULE 14 U.K. Electronic sales suppression

PART 3 U.K. Supplementary provision

Special reduction U.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.