{
  "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-18",
  "json_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-18.json",
  "legislation": "uksi/2023/817",
  "legislation_title": "The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Reasonable excuse",
  "text": "(1) Liability to a penalty under regulations 11 to 16 does not arise if the person satisfies an officer of Revenue and Customs or, on an appeal notified to the tribunal, the tribunal that there is a reasonable excuse for a failure to do anything required to be done under the applicable regulation.\n(2) For the purposes of this regulation none of the following is a reasonable excuse—\n(a) that there is an insufficiency of funds to do something;\n(b) that a person relies upon another person to do something.\n(3) If a person had a reasonable excuse for a failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 1.1.2024, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/817/regulation/18",
    "retrieved_at": "2026-10-28T21:42:27.854993+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."
}