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    <title>Power to waive penalty or fee or both.</title>
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    <description>The Government may, by notification, partially or fully waive penalties and late fees for specified classes of taxpayers where mitigating circumstances are specified, subject to the recommendation of the Council and to the conditions set out in the notification.</description>
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      <description>The Government may, by notification, partially or fully waive penalties and late fees for specified classes of taxpayers where mitigating circumstances are specified, subject to the recommendation of the Council and to the conditions set out in the notification.</description>
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