Paragraph 10 F1
(1)
The Commissioners may in their discretion mitigate a penalty under section 212A F2or 212B, or stay or compound any proceedings for such a penalty.
(2)
They may also, after judgment, further mitigate or entirely remit the penalty.
Annotations
Textual amendments
- F1
Sch. 43C inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(3)
- F2
Words in Sch. 43C para. 10(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(10)
Notes on Schedule 43C
Textual amendments
- F2
Words in Sch. 43C heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(2)