Paragraph 4 I1

(1)

A failure by any person to comply with any requirement mentioned in paragraph 1 or 2 does not give rise to a liability to a penalty under this Schedule if the person concerned satisfies—

(a)

the Commissioners, or

(b)

on appeal, a tribunal,

that there is a reasonable excuse for the failure.

(2)

A failure for which there is a reasonable excuse is to be disregarded for the purposes of paragraph 1(5).

(3)

For the purposes of this paragraph, in the case of a person (P)—

(a)

an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control;

(b)

where P relies on another person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the relevant failure;

(c)

where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

Annotations

Commencement

I1: Sch. 9 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)