20U.K.For the purposes of paragraphs F1... 15(5), 17(3)F2... and 19(4) above—
(a)an insufficiency of funds available for paying any amount is not a reasonable excuse, and
(b)where reliance is placed on any other person to perform any task, neither the fact of that reliance nor any conduct of the person relied upon is a reasonable excuse.
Textual Amendments
F1Word in Sch. 7 para. 20 omitted (1.4.2010) by virtue of The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 4
F2Word in Sch. 7 para. 20 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(d)