# Finance (No. 3) Act 2010, Paragraph 10


For paragraph 16(1) (no liability where there is reasonable excuse for failure) substitute—
“(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—
(a) liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and
(b) the failure does not count as a default for the purposes of paragraphs 6, 8B, 8C, 8G and 8H.”

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-11/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.