102
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.
Section 102: Mitigation of penalties.
Taxes Management Act 1970 · 1970 c.9
Part X: PENALTIES, ETC.
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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.