The following is a list of legislative provisions which have given some definitions of the term ‘reasonable excuse’.

TMA70/S118(2)

The statutory reference covering ‘reasonable excuse’ at TMA70/S118(2) states

‘… where a person had a reasonable excuse for not doing anything required to be done he shall be deemed not to have failed to do it unless the excuse ceased and, after the excuse ceased, he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased.’

VATA94/S71

‘Reasonable excuse’ is also referred to in the Value Added Tax Act 1994 which states

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