C2C3Part 3Taxes and duties on importation and exportation: penalties
Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
The penalties
I1C127Exceptions from section 26
1
A person is not liable to a penalty under section 26 if he satisfies—
a
the Commissioners, or
b
on appeal, an appeal tribunal,
that there is a reasonable excuse for his conduct.
2
For the purposes of subsection (1) none of the following is a reasonable excuse—
a
an insufficiency of funds available to any person for paying any relevant tax or duty or any penalty due;
b
that reliance was placed by any person on another to perform any task;
c
that the contravention is attributable, in whole or in part, to the conduct of a person on whom reliance to perform any task was so placed.
3
Where, by reason of conduct falling within subsection (1) of section 26 in the case of any relevant tax or duty, a person—
a
is prosecuted for an offence,
b
is given, and has not had withdrawn, a demand notice in respect of a penalty to which he is liable under section 25, or
c
is liable to a penalty imposed upon him under any other provision of the law relating to that relevant tax or duty,
that conduct does not also give rise to liability to a penalty under section 26 in respect of that relevant tax or duty.
4
A person is not liable to a penalty under section 26 in respect of any conduct, so far as relating to import VAT, if in respect of that conduct—
a
he is liable to a penalty under any of sections 62 to 69A of the Value Added Tax Act 1994 (c. 23) (penalty for contravention of statutory requirements as to VAT), or
b
he would be so liable but for section 62(4), 63(11), 64(6), 67(9), 69(9) or 69A(7) of that Act (conduct resulting in conviction, different penalty etc).
Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642reg. 9)