# The Fulfilment Businesses Regulations 2018, Regulation 17: Reasonable excuse


(1) Liability to a penalty does not arise under this Part if the person who would otherwise be liable for the penalty 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 paragraph (1), reliance on another person to do anything is not a reasonable excuse unless the person otherwise liable for the penalty took reasonable care to avoid the contravention.
(3) In this regulation “appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of the Finance Act 1994 .

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Source: https://www.legislation.gov.uk/uksi/2018/326/regulation/17 (the official version)
Page: https://openlegislation.uk/fulfilment-businesses-regulations-2018/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.