# Finance Act 2022, Paragraph 10: Special reduction

Extent: E+W+S+N.I.

(1) If HMRC think it right because of special circumstances, they may reduce an electronic sales suppression penalty.
(2) In sub-paragraph (1), “special circumstances” does not include ability to pay.
(3) In sub-paragraph (1), the reference to reducing a penalty includes a reference to—
(a) staying a penalty, and
(b) agreeing a compromise in relation to proceedings in respect of a penalty.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/14/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.