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What is this draft Practice Statement about?
What principles of the SG regime should you consider when making decisions?
What is the Part 7 penalty?
When can you remit the Part 7 penalty?
What process should you follow to determine whether to remit the Part 7 penalty?
How do you determine remission where an amendment increases the SGC and Part 7 penalty?
When is it appropriate to provide penalty relief?
What should you do before finalising the remission decision?
How does the Part 7 penalty interact with other administrative penalties?
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