# The Export (Penalty) Regulations 2003, Regulation 4: Exceptions from regulation 3

Extent: E+W+S+N.I.

(1) A person is not liable to a penalty under regulation 3 if he satisfies—
(a) HMRC, 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.

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Source: https://www.legislation.gov.uk/uksi/2003/3102/regulation/4 (the official version)
Page: https://openlegislation.uk/export-penalty-regulations-2003/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.