Direct Tax Acts, Finance (No. 2) Act 2023
1065 Mitigation and application of fines and penaltiesITA67 s512; CTA76 s147(3) and (4); WCTIPA93 s10; F(No. 2)A13 s78(5)
[(1) The Revenue Commissioners may in their discretion—
(a) mitigate any ...
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