The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 No. 1868

PART 3 Provisions corresponding to section 98C and section 118(2) of the Taxes Management Act 1970 and modifications of related provisions

Interpretation

23.  For the purposes of this Part—

(a) a person shall be deemed not to have failed to do anything required to be done within a limited time if it was done within such further time, if any, as HMRC may have allowed; and

(b) where a person had a reasonable excuse for not doing anything required to be done—

(i) that person shall be deemed not to have failed to do it unless the excuse ceased; and

(ii) after the excuse ceased, that person shall be deemed not to have failed to do it if it was done without unreasonable delay after the excuse had ceased.