70 Mitigation of penalties under sections 60, 63, 64[, 67, 69A and 69C]
Value Added Tax Act 1994 (1994 c 23) | Legislation

70  Mitigation of penalties under sections 60, 63, 64[, 67, 69A and 69C]

(1)     Where a person is liable to a penalty under section 60, 63, 64[, 67[, 69A or 69C]] [or under paragraph 10 of Schedule 11A], the Commissioners or, on appeal, a tribunal may reduce the penalty to such amount (including nil) as they think

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