Exceptions from liability to a penaltyI14
1
A person is not liable to a penalty if the person or that person's representative satisfies—
a
HMRC; or
b
on appeal, the tribunal;
that there is a reasonable excuse for the conduct that contravened a relevant safety and security rule.
2
For the purposes of paragraph (1) it is not a reasonable excuse that the contravention is attributed, in whole or in part, to the conduct of a person on whom reliance to perform any task was placed.
3
Where, by reason of conduct falling within regulation 3(1), a person is prosecuted for an offence that conduct does not give rise to liability to a penalty.