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    <title>Power to waive penalty or fee or both.</title>
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    <description>The Government may, by notification, waive in part or full any penalty under sections 122, 123 or 125 or any late fee under section 47 for specified classes of taxpayers and under specified mitigating circumstances, but only on the recommendation of the Council and subject to the terms set out in the notification.</description>
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      <title>Power to waive penalty or fee or both.</title>
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      <description>The Government may, by notification, waive in part or full any penalty under sections 122, 123 or 125 or any late fee under section 47 for specified classes of taxpayers and under specified mitigating circumstances, but only on the recommendation of the Council and subject to the terms set out in the notification.</description>
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