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    <title>Power to waive penalty or fee or both.</title>
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    <description>Government may, by notification, remit wholly or partly any penalty under offence provisions or any late fee for specified classes of taxpayers and under specified mitigating circumstances, on the recommendation of the Council; the notification must identify eligible classes and the circumstances for partial or full waiver.</description>
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      <description>Government may, by notification, remit wholly or partly any penalty under offence provisions or any late fee for specified classes of taxpayers and under specified mitigating circumstances, on the recommendation of the Council; the notification must identify eligible classes and the circumstances for partial or full waiver.</description>
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