# Finance Act 2000, Paragraph 70

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

(1) For the purposes of this Part and Part I of this Schedule a person is not taken to have failed to do anything required to be done within a limited time if—
(a) he had a reasonable excuse for not doing it within that time, and
(b) if the excuse ceased, he did it without unreasonable delay after the excuse ceased.
(2) Where sub-paragraph (1)(b) applies any further time limit expressed by reference to the time when the thing should have been done shall have effect as if it had been expressed by reference to the time when it was done.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/70 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.