S. 144 in force at 1.4.2018 by S.I. 2018/33, art. 3
Word in s. 144(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 54; S.I. 2018/34, art. 3
Ss. 143-145 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(1)
If a person who fails to comply with section 38
For the purposes of subsection (1)—
an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control;
where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure;
where 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.