SCHEDULES
SCHEDULE 10Penalty for failure to make returns etc
I1I211
For paragraph 23(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 return—
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 for the purposes of paragraphs 13B(2), 13C, 13G(2) and 13H.