Yn ddilys o 25/01/2011
10U.K.For paragraph 16(1) (no liability where there is reasonable excuse for failure) substitute—
“(1)If P satisfies HMRC or (on appeal) the First-tier Tribunal or Upper Tribunal that there is a reasonable excuse for a failure to make a payment—
(a)liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and
(b)the failure does not count as a default for the purposes of paragraphs 6, 8B, 8C, 8G and 8H.”
Commencement Information
I1Sch. 11 para. 10 partly in force; Sch. 11 para. 10 not in force at Royal Assent see s. 27(2); Sch. 11 para. 10 in force for certain purposes at 25.1.2011 by S.I. 2011/132, art. 2