Point in time view as at 01/04/2015.
Revenue Scotland and Tax Powers Act 2014, Cross Heading: Reasonable excuse for failure to keep and preserve records is up to date with all changes known to be in force on or before 11 August 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
6(1)If P satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with paragraph 3, liability to a penalty under paragraph 5 does not arise in relation to that failure.S
(2)For the purposes of sub-paragraph (1)—
(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,
(b)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
(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.
Commencement Information
I1Sch. 3 para. 6 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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