# The International Tax Enforcement (Disclosable Arrangements) Regulations 2023, Regulation 19: Special Reduction


(1) If an officer of Revenue and Customs thinks it right because of special circumstances, the officer may reduce a penalty under this Part.
(2) In paragraph (1), “special circumstances” does not include—
(a) ability to pay, or
(b) the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.
(3) In 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/uksi/2023/38/regulation/19 (the official version)
Page: https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2023/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.