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. 9View on legislation.gov.uk
Part X: PENALTIES, ETC.
About this text
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.