# Finance Act 2016, Paragraph 44


(1) The Commissioners may in their discretion mitigate a penalty under paragraph 30, or stay or compound any proceedings for such 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/2016/24/schedule/18/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.