51 Failure to notify registration liability
Finance Act 2017 (2017 c 10) | Legislation

51  Failure to notify registration liability

(1)     A person who fails to comply with section 44(1) (obligation to notify the Commissioners of liability to be registered) commits an offence.

(2)     In proceedings against a person (P) for an offence under subsection (1), it is a defence for P to prove that P had a reasonable excuse for the failure to comply.

(3)     For the purposes of subsection (2)—

(a)     where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure;

(b)     where P had a reasonable excuse for the failure but the

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