# Tax Collection and Management (Wales) Act 2016, Section 125: Special reduction in penalty under Chapter 2

Extent: E+W

(1) WRA may reduce a penalty under this Chapter if it thinks it right to do so because of special circumstances.
(2) In subsection (1), “special circumstances” does not include—
(a) ability to pay, or
(b) the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
(2A) But “"special circumstances”” may include the fact that WRA has agreed that a person may pay an amount of WRA-collected tax in instalments over an agreed period.
(3) In subsection (1), the reference to reducing a penalty includes a reference to—
(a) remitting a penalty entirely,
(b) suspending a penalty, and
(c) agreeing a compromise in relation to proceedings for a penalty.
(4) In this section a reference to a penalty include a reference to any interest in relation to a penalty.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/125 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-125
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.