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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