49(1)The making of an order under paragraph 4 or 5 against P does not of itself mean that P either did or did not have a reasonable excuse for non- compliance before the order was made.U.K.
(2)Where an order is made under paragraph 4 or 5 then for the purposes of paragraph 48—
(a)the person identified in the order as the promoter of the proposal or arrangements cannot, in respect of any time after the end of the prescribed period mentioned in paragraph 41, rely on doubt as to notifiability as a reasonable excuse for failure to comply with paragraph 11(1) or 12(1), and
(b)any delay in compliance with that provision after the end of that period is not capable of being a reasonable excuse unless attributable to something other than doubt as to notifiability.
Commencement Information
I1Sch. 17 para. 49 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)