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Inland Revenue Regulation Act 1890 (repealed)
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Changes over time for: Section 35
Version Superseded: 18/04/2005
Alternative versions:
- 01/02/1991- Amendment
- 07/04/2003
Point in time - 18/04/2005- Amendment
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35 Power to mitigate fines and stay proceedings. U.K.
(1)The Commissioners may in their discretion mitigate any fine or penalty incurred under this Act or any other Act relating to inland revenue, or stay or compound any proceedings for recovery thereof . . . F1 and may also after judgment further mitigate or entirely remit any such fine or penalty, . . . F2
(2)The Treasury may mitigate or remit any such fine or penalty either before or after judgment . . . F1
Textual Amendments
F1Words repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
F2Words repealed by Statute Law (Repeals) Act 1978 (c. 45), s. 1, Sch. 1 Pt. IX
Modifications etc. (not altering text)
C1S. 35 excluded by Post Office Act 1969 (c. 48), s. 117(2)
C2S. 35 excluded by Finance Act 1975 (c. 7, SIF 18), s. 19(2), Sch. 4 para. 42(1) and Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 260
C3S. 35 excluded by S.I. 1986/1711, reg. 21
C4S. 35 restricted (1.4.1999) by 1999 c. 2, s. 3(3)(f); S.I. 1999/527, art. 2, Sch. 2
S. 35 excluded (27.7.1999 with effect as mentioned in s. 114(2) of the amending Act) by 1999 c. 16, s. 114(1)(2), Sch. 17 Pt. III para. 18
C5S. 35(2) repealed as to income tax and profits tax by Finance Act 1960 (c. 44), ss. 44, 79(6), Sch. 8 Pt. II and as to capital gains tax and profits tax by Finance Act 1969 (c. 32), Sch. 21 Pt. X
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