{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-20.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/7/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "For the purposes of paragraphs ... 15(5), 17(3)... and 19(4) above—\n(a) an insufficiency of funds available for paying any amount is not a reasonable excuse, and\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 7 para. 20 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(d)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed (NI) (prosp.)",
      "affecting": "nisi/1997/2983",
      "affecting_title": "The Civil Evidence (Northern Ireland) Order 1997"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/7/paragraph/20",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}