{
  "url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2012/regulation-4",
  "json_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2012/regulation-4.json",
  "legislation": "uksi/2012/532",
  "legislation_title": "The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2012",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Statistics of Trade (Customs and Excise) Regulations 1992",
  "text": "After paragraph (7) of regulation 6 (offences and evidence) insert—\n“(9) Liability to a penalty under paragraphs (1) and (2) does not arise in relation to a failure under paragraph (1) of regulation 4 if a party satisfies the Commissioners that there is a reasonable excuse for the failure.\n(10) For the purposes of paragraph (8), where a party relies on any other person to do anything, that is not a reasonable excuse unless that party took reasonable care to avoid the relevant act or failure.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/532/regulation/4",
    "retrieved_at": "2026-10-29T01:40:05.191841+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."
}