Section 391H(4)
IA 1986
Insolvency Act 1986 · United Kingdom
On an appeal under this section the court may— quash the penalty, substitute a penalty of such lesser amount as the court considers appropriate, or in the case of the appeal ground in subsection (2)(e), substitute for the time imposed by the Secretary of State a different time.
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Source: legislation.gov.uk · retrieved 2026-09-04