Paragraph 219

(1)

Paragraph 53 (compliance with time limits) is amended as follows.

(2)

In sub-paragraph (1)—

(a)

after “a person” insert “ (“P”) ”, and

(b)

in paragraphs (a) and (b) for “the person” substitute “ P ”.

(3)

After sub-paragraph (2) insert—

“(3)
For the purposes of sub-paragraph (1)—
(a)
an insufficiency of funds is not a reasonable excuse, unless attributable to events outside P's control, and
(b)
where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure.”