{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-219",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-219.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/8/paragraph/219",
  "kind": "paragraph",
  "number": "219",
  "heading": null,
  "text": "(1) Paragraph 53 (compliance with time limits) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) after “a person” insert “ (“P”) ”, and\n(b) in paragraphs (a) and (b) for “the person” substitute “ P ”.\n(3) After sub-paragraph (2) insert—\n“(3) For the purposes of sub-paragraph (1)—\n(a) an insufficiency of funds is not a reasonable excuse, unless attributable to events outside P's control, and\n(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/219",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}