# Finance (No. 2) Act 2017, Paragraph 5


(1) If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule.
(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 for a penalty.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/13/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.