# Tax Collection and Management (Wales) Act 2016, Section 140: Special reduction in penalty under Chapter 3


(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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/140 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-140
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.