OpenLegislation

Section 18 Powers to reduce, waive or suspend penaltiesI1

England and Wales Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

WRA may reduce a penalty under this Part if WRA considers it right to do so because of special circumstances.

(2)

In subsection (1)—

(a)

“special circumstances” does not include ability to pay;

(b)

the reference to reducing a penalty includes a reference to—

(i)

waiving a penalty entirely;

(ii)

suspending a penalty;

(iii)

agreeing a compromise in relation to proceedings for a penalty.

Annotations

Commencement

I1

S. 18 not in force at Royal Assent, see s. 67(2)