Paragraph 5 Special reductionI1I2
United Kingdom
(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.
Annotations
Commencement
- I1
Sch. 10 para. 5 in force at Royal Assent for specified purposes, see s. 120(1)(b)
- I2
Sch. 10 para. 5 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)