Section 17 Reasonable excuseI1
England and Wales Not yet in force
If a person that would otherwise be liable to a penalty under this Part satisfies WRA or (on appeal) the First-tier Tribunal that there is a reasonable excuse for the failure that has rendered the person liable to the penalty, the person is not liable to the penalty in relation to that failure.
For the purposes of this section—
where a person (“A”) relies on another person to do anything, that is not a reasonable excuse unless A took reasonable care to avoid the failure;
where a person had a reasonable excuse 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.
Annotations
Commencement
- I1
S. 17 not in force at Royal Assent, see s. 67(2)