SCHEDULES
SCHEDULE 9Soft drinks industry levy: requirements to keep records etc: penalties
Part 1Penalties
Reasonable excuse
I14
1
A failure by any person to comply with any requirement mentioned in paragraph 1 or 2 does not give rise to a liability to a penalty under this Schedule if the person concerned satisfies—
a
the Commissioners, or
b
on appeal, a tribunal,
that there is a reasonable excuse for the failure.
2
A failure for which there is a reasonable excuse is to be disregarded for the purposes of paragraph 1(5).
3
For the purposes of this paragraph, in the case of a person (P)—
a
an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control;
b
where P relies on another person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the relevant failure;
c
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.