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Textual Amendments
F1Sch. 2B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(5)(8)
7(1)Liability to a penalty does not arise under this Schedule in respect of a contravention which is not deliberate if P satisfies the Commissioners or (on an appeal made to the appeal tribunal) the tribunal that there is a reasonable excuse for the contravention.U.K.
(2)For the purposes of sub-paragraph (1), where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the contravention.]