Section 77 Reasonable excuse for failure to keep and preserve recordsI1C1
If P satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with section 74, liability to a penalty under section 76 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
Modifications
- C1
Ss. 76-79 applied (1.4.2015) by The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015 (S.S.I. 2015/130), regs. 1, 4(2)
Commencement
- I1
S. 77 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)