{
  "url": "https://openlegislation.uk/export-penalty-regulations-2003/regulation-4",
  "json_url": "https://openlegislation.uk/export-penalty-regulations-2003/regulation-4.json",
  "legislation": "uksi/2003/3102",
  "legislation_title": "The Export (Penalty) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/export-penalty-regulations-2003",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Exceptions from regulation 3",
  "text": "(1) A person is not liable to a penalty under regulation 3 if he satisfies—\n(a) HMRC, or\n(b) on appeal, an appeal tribunal,\nthat there is a reasonable excuse for his conduct.\n(2) For the purposes of paragraph (1) above none of the following is a reasonable excuse—\n(a) An insufficiency of funds available to any person for paying any penalty due;\n(b) That reliance was placed by any person on another to perform any task;\n(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.\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 4 substituted (11.11.2011) by The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3102/regulation/4",
    "retrieved_at": "2026-10-29T05:41:20.352831+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}