Section 214 Reasonable excuse for failure to register for tax etc.I1I2
If P satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a relevant requirement, liability to a penalty under section 209 does not arise in relation to that failure.
For the purposes of subsection (1)—
an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,
where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and
where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
Annotations
Commencement
- I1
S. 214 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1
- I2
S. 214 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)