Automatic mitigation and increase of penalties

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....hall be cancelled and if the penalty has been paid, it shall be refunded.       (2)  If -            (a) a person is liable to pay a penalty under ^1[***] sub-section (12) of section 86 of this Act; and            (b) the person voluntarily discloses ....

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....the penalty due shall be reduced by fifty per cent of the penalty.       (4)  If -             (a) a person is liable to pay a penalty under ^1[***] sub-section (12) of section 86 of this Act;            (b) the tax deficiency arose because the p....

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....p;(c)  the person is subsequently assessed to a further penalty in respect of the same or a substantially similar failure occurring on another occasion (in this section called the "subsequent offence"); the penalty otherwise due under this Act shall be increased by -                 (i) in the case of the fi....