s 18 Relief or remission from tax or penalty
18.—(1) The Agency may, if the Agency thinks that it is just and equitable to do so, and upon such conditions as the Agency may impose, give to any registered person any relief or remission from —(a) the tax or any part of the tax to which the registered person has been assessed to be liable; or (b) any financial penalty or part of any financial penalty to which the registered person is liable under section 17(4). (2) The Minister may, upon such conditions as the Minister may impose, give to any registered person any relief or remission from —(a) the tax or any part of the tax to which the registered person has been assessed to be liable; or (b) any financial penalty or part of any financial penalty to which the registered person is liable under section 17(4).