Finance Act 2008, Paragraph 21 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
21(1)In paragraph 1 the reference to a failure by P includes a failure by a person who acts on P's behalf; but P is not liable to a penalty in respect of any failure by P's agent where P satisfies HMRC or [F1(on an appeal notified to the tribunal) the tribunal] that P took reasonable care to avoid the failure.U.K.
(2)In paragraph 2 the reference to the making by P of an unauthorised issue of an invoice showing VAT includes the making of such an unauthorised issue by a person who acts on P's behalf; but P is not liable to a penalty in respect of any action by P's agent where P satisfies HMRC or [F1(on an appeal notified to the tribunal) the tribunal] that P took reasonable care to avoid it.
(3)In paragraph 3(1) the reference to the doing by P of an act which enables HMRC to assess an amount as duty due from P under a relevant excise provision includes the doing of such an act by a person who acts on P's behalf; but P is not liable to a penalty in respect of any action by P's agent where P satisfies HMRC or [F1(on an appeal notified to the tribunal) the tribunal] that P took reasonable care to avoid it.
(4)In [F2paragraph 4(1)] the reference to P acquiring possession of, or being concerned in dealing with, goods the payment of duty on which is outstanding and has not been deferred includes a person who acts on P's behalf doing so; but P is not liable to a penalty in respect of any action by P's agent where P satisfies HMRC or [F1(on an appeal notified to the tribunal) the tribunal] that P took reasonable care to avoid it.
[F3(5)In paragraph 4(1A) the reference to P acquiring possession of, or being concerned in dealing with, chargeable soft drinks in respect of which a payment of soft drinks industry levy is payable but has not been paid includes a person who acts on P's behalf in doing so; but P is not liable to a penalty in respect of any action by P's agent where P satisfies HMRC or (on appeal) the First-tier Tribunal that P took reasonable care to avoid it.]
Textual Amendments
F1Words in Sch. 41 para. 21 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 473(5)
F2Words in Sch. 41 para. 21(4) substituted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 2(9)(a); S.I. 2018/464, art. 2(e)
F3Sch. 41 para. 21(5) inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 2(9)(b); S.I. 2018/464, art. 2(e)
Commencement Information
I1Sch. 41 para. 21 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2
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