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Finance Act 1994
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20For the purposes of paragraphs 14(3), 15(5), 17(3), 18(2) and 19(4) above—
(a)an insufficiency of funds available for paying any amount is not a reasonable excuse, and
(b)where reliance is placed on any other person to perform any task, neither the fact of that reliance nor any conduct of the person relied upon is a reasonable excuse.
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