Section 140 Special reduction in penalty under Chapter 3I1

(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.

(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, references to a penalty include references to any interest in relation to a penalty.

Annotations

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21