# Finance Act 2000, Paragraph 105


For the purposes of any provision made by or under this Schedule under which liability to a civil penalty does not arise in respect of conduct for which there is shown to be a reasonable excuse—
(a) an insufficiency of funds available for paying any amount is not a reasonable excuse; and
(b) where reliance has been 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/2000/17/schedule/6/paragraph/105 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.