{
  "url": "https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2023/regulation-19",
  "json_url": "https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2023/regulation-19.json",
  "legislation": "uksi/2023/38",
  "legislation_title": "The International Tax Enforcement (Disclosable Arrangements) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2023",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Special Reduction",
  "text": "(1) If an officer of Revenue and Customs thinks it right because of special circumstances, the officer may reduce a penalty under this Part.\n(2) In paragraph (1), “special circumstances” does not include—\n(a) ability to pay, or\n(b) the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.\n(3) In 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": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/38/regulation/19",
    "retrieved_at": "2026-10-28T21:50:45.905762+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."
}