{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-10.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/14/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Special reduction",
  "text": "(1) If HMRC think it right because of special circumstances, they may reduce an electronic sales suppression penalty.\n(2) In sub-paragraph (1), “special circumstances” does not include ability to pay.\n(3) In sub-paragraph (1), the reference to reducing a penalty includes a reference to—\n(a) staying a penalty, and\n(b) agreeing a compromise in relation to proceedings in respect of a penalty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/14/paragraph/10",
    "retrieved_at": "2026-10-29T08:57:50.927298+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}