Paragraph 20
United Kingdom
For the purposes of paragraphs F1... 15(5), 17(3)F2... and 19(4) above—
(a)
an insufficiency of funds available for paying any amount is not a reasonable excuse, and
(b)
where reliance is placed on any other person to perform any task, neither the fact of that reliance nor any conduct of the person relied upon is a reasonable excuse.
Annotations
Textual amendments
- F1
Word in Sch. 7 para. 20 omitted (1.4.2010) by virtue of The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 4
- F2
Word in Sch. 7 para. 20 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(d)
Notes on Schedule 7
Modifications
- C1
Sch. 7 extended (19.3.1997) by 1997 c. 16, s. 50, Sch. 5 Pt. I paras. 1, 4(2)