{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-102",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-102.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/102",
  "kind": "section",
  "number": "102",
  "heading": "Mitigation of penalties.",
  "text": "The Board may in their discretion mitigate any penalty, or stay or compound any proceedings for a penalty, and may also, after judgment, further mitigate or entirely remit the penalty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Finance Act 1989 (c. 26), s. 168(4)."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 102-104 power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1 para. 7(2)(b)(9)-(12)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 102-105 power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 7(2)(b)(9)-(12) (as amended (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 80(2), 86 (with s. 83(6)))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 102 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 102 applied by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), reg. 90K(7) (as inserted (6.4.2004) by S.I. 2004/770, regs. 1(1), 23)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 102 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 203(7)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 102 applied (6.4.2007) by The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045), regs. 1, 48(7) (with reg. 60, Sch. 1)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 102 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(5) (with reg. 1(4)(6))"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 102 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(5)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "S. 102 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034), regs. 1(1), 22(4)"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "S. 102 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85I (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "S. 102 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85H (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)"
    },
    {
      "type": "C",
      "label": "C14",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 5 para. 57D(7) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222)"
    },
    {
      "type": "C",
      "label": "C15",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))"
    },
    {
      "type": "C",
      "label": "C16",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 40J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))"
    },
    {
      "type": "C",
      "label": "C17",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 28J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))"
    },
    {
      "type": "C",
      "label": "C18",
      "text": "S. 102 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(5)"
    },
    {
      "type": "C",
      "label": "C19",
      "text": "S. 102 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(2)"
    },
    {
      "type": "C",
      "label": "C20",
      "text": "Ss. 100-103 applied (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 22(9) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/102",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}