SCHEDULE 3

Claims for relief from double assessment and for repayment

Reasonable excuse for failure to keep and preserve records
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.
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.
Sch. 3 para. 6 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)