- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)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.
(2)For the purposes of this section—
(a)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;
(b)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.
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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