Finance (No. 3) Act 2010 Sch 11 para 10

Sch 11 para 10

For paragraph 16(1) (no liability where there is reasonable excuse for failure) substitute— (1) If P satisfies HMRC or (on appeal) the First-tier Tribunal or Upper Tribunal that there is a reasonable excuse for a failure to make a payment— (a) liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and (b) the failure does not count as a default for the purposes of paragraphs 6, 8B, 8C, 8G and 8H.

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