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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 7

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 7. Help about Changes to Legislation

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.

Commencement Information

I1Sch. 13 para. 7 in force at Royal Assent for specified purposes, see s. 59

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