§ 12 — Remission

12.—(1) Where it is shown to the satisfaction of the Minister that payment of any gambling duty payable or to become payable by a particular taxable person is not compatible with the purposes of this Act having regard to the peculiar facts of the case, the Minister may remit the payment of the gambling duty, either wholly or in part.(2) The Minister may delegate the exercise of all or any of his or her powers under subsection (1) to the Commissioner or a public officer, and any reference in subsection (1) to the Minister includes a reference to the Commissioner or that public officer, as the case may be.

(3) Any delegation under subsection (2) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Minister may specify.

(4) This section also applies to any penalty tax payable under this Act.

—(1) Where it is shown to the satisfaction of the Minister that payment of any gambling duty payable or to become payable by a particular taxable person is not compatible with the purposes of this Act having regard to the peculiar facts of the case, the Minister may remit the payment of the gambling duty, either wholly or in part.

(2) The Minister may delegate the exercise of all or any of his or her powers under subsection (1) to the Commissioner or a public officer, and any reference in subsection (1) to the Minister includes a reference to the Commissioner or that public officer, as the case may be.

(3) Any delegation under subsection (2) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Minister may specify.

(4) This section also applies to any penalty tax payable under this Act.