Regulation 4 Exceptions from regulation 3

United Kingdom

(1)

A person is not liable to a penalty under regulation 3 if he satisfies—

(a)

F1HMRC, or

(b)

on appeal, an appeal tribunal,

that there is a reasonable excuse for his conduct.

(2)

For the purposes of paragraph (1) above none of the following is a reasonable excuse—

(a)

An insufficiency of funds available to any person for paying any penalty due;

(b)

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

(c)

That the contravention is attributable, in whole or in part, to the conduct of a person on whom reliance to perform any task was so placed.

(3)

Where, by reason of conduct falling within regulation 3(1) a person is prosecuted for an offence that conduct does not also give rise to liability to a penalty.

Annotations

Textual amendments

F1: Word in reg. 4 substituted (11.11.2011) by The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 5