# Finance Act 1994, Paragraph 20

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

For the purposes of paragraphs ... 15(5), 17(3)... 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/7/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.