Tobacco Products Duty Act 1979

[F1 8R Penalties under section 8O: reasonable excuse U.K.

(1) A person is not liable to a penalty under section 8O in respect of a contravention if—

(a) the contravention is not deliberate, and

(b) the person satisfies the Commissioners that there is a reasonable excuse for the contravention.

(2) For the purposes of subsection (1)(b)—

(a) 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 contravention;

(b) where the person had a reasonable excuse for the relevant act or failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the contravention is remedied without unreasonable delay after the excuse has ceased.]

Textual Amendments

F1 Ss. 8K-8U inserted (6.12.2016 except for the insertion of s. 8L(1), 1.4.2017 in so far as not already in force) by Finance Act 2016 (c. 24), s. 179(1)(5); S.I. 2016/1171, reg. 2(2)(3)