# Finance (No. 2) Act 2017, Paragraph 7


(1) Liability to a penalty does not arise under this Schedule in respect of a contravention which is not deliberate if P satisfies the Commissioners or (on an appeal made to the appeal tribunal) the tribunal that there is a reasonable excuse for the contravention.
(2) For the purposes of sub-paragraph (1), where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the contravention.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/13/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.