{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-11/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-11/paragraph-10.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/11/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "For paragraph 16(1) (no liability where there is reasonable excuse for failure) substitute—\n“(1) If P satisfies HMRC or (on appeal) the First-tier Tribunal or Upper Tribunal that there is a reasonable excuse for a failure to make a payment—\n(a) liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and\n(b) the failure does not count as a default for the purposes of paragraphs 6, 8B, 8C, 8G and 8H.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 11 para. 10 partly in force; Sch. 11 para. 10 not in force at Royal Assent see s. 27(2); Sch. 11 para. 10 in force for certain purposes at 25.1.2011 by S.I. 2011/132, art. 2"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Amendments made by Sch. 11 para. 10 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 5(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/10",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}