# Finance Act 2014, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/219 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-219
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.