# Finance (No. 2) Act 2017, Paragraph 49


(1) The making of an order under paragraph 4 or 5 against P does not of itself mean that P either did or did not have a reasonable excuse for non- compliance before the order was made.
(2) Where an order is made under paragraph 4 or 5 then for the purposes of paragraph 48—
(a) the person identified in the order as the promoter of the proposal or arrangements cannot, in respect of any time after the end of the period mentioned in paragraph 39(2)(b), rely on doubt as to notifiability as a reasonable excuse for failure to comply with paragraph 11(1) or 12(1), and
(b) any delay in compliance with that provision after the end of that period is not capable of being a reasonable excuse unless attributable to something other than doubt as to notifiability.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/49 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.