# Taxes Management Act 1970, Section 102: Mitigation of penalties.

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/102 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.