# Finance Act 1999, Paragraph 14


(1) The Commissioners may in their discretion mitigate any penalty, or stay or compound any proceedings for the recovery of a penalty.
(2) They may also, after judgment, further mitigate or entirely remit the penalty.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-17/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.