# Local Government Finance Act 1988, Paragraph 5B


A valuation officer or, as the case may be, billing authority may mitigate or remit any penalty imposed under paragraph 5A above.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/5B (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-9/paragraph-5B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.