Section 55 Reasonable excuse for failure to keep and preserve recordsI1I2
Scotland
If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 28, liability to a penalty under section 54 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. 55 not in force at Royal Assent, see s. 79(2)
- I2
S. 55 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2