Section 69B(6)

A failure by any person to comply with any requirement mentioned in subsection (1) or (3) does not give rise to a liability to a penalty under this section if the person concerned satisfies— that there is a reasonable excuse for the failure. the Commissioners, or on appeal, a tribunal,

← 5 · All articles · 7 →

Source: legislation.gov.uk · retrieved 2026-07-28