Finance Act 2014, Paragraph 219 is up to date with all changes known to be in force on or before 09 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.
219(1)Paragraph 53 (compliance with time limits) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)after “a person” insert “ (“P”) ”, and
(b)in paragraphs (a) and (b) for “the person” substitute “ P ”.
(3)After sub-paragraph (2) insert—
“(3)For the purposes of sub-paragraph (1)—
(a)an insufficiency of funds is not a reasonable excuse, unless attributable to events outside P's control, and
(b)where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure.”
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