# The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2012, Regulation 4: Amendment of the Statistics of Trade (Customs and Excise) Regulations 1992


After paragraph (7) of regulation 6 (offences and evidence) insert—
“(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.
(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.”

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Source: https://www.legislation.gov.uk/uksi/2012/532/regulation/4 (the official version)
Page: https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.