# Tobacco Products Duty Act 1979, Section 8P: Penalties under section 8O: special reduction


(1) If the Commissioners think it right because of special circumstances, they may reduce a penalty under section 8O.
(2) In subsection (1) “special circumstances” does not include ability to pay.
(3) In subsection (1) the reference to reducing a penalty includes a reference to—
(a) staying a penalty, and
(b) agreeing a compromise in relation to proceedings for a penalty.

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Source: https://www.legislation.gov.uk/ukpga/1979/7/section/8P (the official version)
Page: https://openlegislation.uk/tobacco-products-duty-act-1979/section-8P
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.