http://www.legislation.gov.uk/ukpga/2026/11/section/175Finance Act 2026enStatute Law Database2026-07-21Expert Participation2026-07-14 Finance Act 2026Pt. 15The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026reg. 19reg. 1(3)Finance Act 2026Sch. 20 para. 1(1)(ca)The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026reg. 2(a)reg. 1Finance Act 2026Sch. 20 para. 1(1)(ea)(eb)The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026reg. 2(b)reg. 1 Part 6Chapter 2175For the purposes of sections 171 and 173—aan insufficiency of funds is not a reasonable excuse unless attributable to events outside the person’s control,bif the person relies on any other person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure,cif the person had a reasonable excuse for the failure 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 after the excuse ceased, anddreliance on legal advice is to be taken automatically not to constitute a reasonable excuse if either—ithe advice was not based on a full and accurate description of the facts, oriithe conclusions in the advice that the person relied upon were unreasonable.