5(1)If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule.
(2)In sub-paragraph (1) βspecial circumstancesβ does not include ability to pay.
(3)In sub-paragraph (1) the reference to reducing a penalty includes a reference toβ
(a)staying a penalty, and
(b)agreeing a compromise in relation to proceedings for a penalty.
Commencement Information
I1Sch. 10 para. 5 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2Sch. 10 para. 5 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)