{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-5.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/13/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule.\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 for a penalty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 5 in force at Royal Assent for specified purposes, see s. 59"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/13/paragraph/5",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}