# Tax Credits Act 2002, Paragraph 5: Mitigation of penalties


The Board may in their discretion mitigate any penalty under this Part or stay or compound any proceedings for any such penalty and may also, after judgment, further mitigate or entirely remit any such penalty.

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Source: https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.