Regulation 8 Exceptions to liability to penalty

(1)

A person is not liable to a penalty if the person satisfies—

(a)

HMRC, or

(b)

on appeal, the tribunal^f1,

that there is a reasonable excuse for the failure to comply with the obligation to notify under regulation 4.

(2)

For the purposes of paragraph (1), neither of the following is a reasonable excuse—

(a)

that reliance was placed by the person on another person to perform any task;

(b)

that the failure is attributable wholly or partly to the conduct of another person on whom reliance was so placed.

(3)

Where a person is prosecuted for an offence by reason of conduct which includes the failure to comply with the obligation to notify under regulation 4, the person is not liable to a penalty.

Annotations

Footnotes

f1: The definition of “tribunal” in section 1 of CEMA 1979 was inserted by S.I. 2009/56.