Related Commentary  Related CasesRelated HMRC Manuals

Prospective amendments

In the heading, the figure “60” substituted for “59” by FA 2021, s. 118 and Sch. 27, para. 19, with effect from a day to be appointed under FA 2021, s. 118(2).

71(1)  For the purpose of any provision of sections 59 to 70 which refers to a reasonable excuse for any conduct–

(a)an insufficiency of funds to pay any VAT due 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 dilatoriness or inaccuracy on the part of the person relied upon is a reasonable excuse.

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