- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/09/2015)
- Gwreiddiol (Fel y'i Deddfwyd)
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(1)A person is not liable to a penalty under section 26 if he satisfies—
(a)the Commissioners, or
(b)on appeal, an appeal tribunal,
that there is a reasonable excuse for his conduct.
(2)For the purposes of subsection (1) none of the following is a reasonable excuse—
(a)an insufficiency of funds available to any person for paying any relevant tax or duty or any penalty due;
(b)that reliance was placed by any person on another to perform any task;
(c)that the contravention is attributable, in whole or in part, to the conduct of a person on whom reliance to perform any task was so placed.
(3)Where, by reason of conduct falling within subsection (1) of section 26 in the case of any relevant tax or duty, a person—
(a)is prosecuted for an offence,
(b)is given, and has not had withdrawn, a demand notice in respect of a penalty to which he is liable under section 25, or
(c)is liable to a penalty imposed upon him under any other provision of the law relating to that relevant tax or duty,
that conduct does not also give rise to liability to a penalty under section 26 in respect of that relevant tax or duty.
(4)A person is not liable to a penalty under section 26 in respect of any conduct, so far as relating to import VAT, if in respect of that conduct—
(a)he is liable to a penalty under any of sections 62 to 69A of the Value Added Tax Act 1994 (c. 23) (penalty for contravention of statutory requirements as to VAT), or
(b)he would be so liable but for section 62(4), 63(11), 64(6), 67(9), 69(9) or 69A(7) of that Act (conduct resulting in conviction, different penalty etc).
Modifications etc. (not altering text)
C1Ss. 26, 27 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Commencement Information
I1S. 27 in force at 27.11.2003 by S.I. 2003/2985, art. 2
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