Regulation 4 Exceptions from liability to a penaltyI1
United Kingdom
(1)
A person is not liable to a penalty if the person or that person's representative satisfies—
(a)
HMRC; or
(b)
on appeal, the tribunal;
that there is a reasonable excuse for the conduct that contravened a relevant safety and security rule.
(2)
For the purposes of paragraph (1) it is not a reasonable excuse that the contravention is attributed, in whole or in part, to the conduct of a person on whom reliance to perform any task was placed.
(3)
Where, by reason of conduct falling within regulation 3(1), a person is prosecuted for an offence that conduct does not give rise to liability to a penalty.
Annotations
Commencement
- I1
Reg. 4 in force at 20.2.2019, see reg. 1