Section 71(1)

For the purpose of any provision of sections 59 60 to 70 which refers to a reasonable excuse for any conduct— an insufficiency of funds to pay any VAT due is not a reasonable excuse; and 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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Source: legislation.gov.uk · retrieved 2026-07-28