Statute
Section 97 — Finance Act 2003: Power to allow further time and reasonable excuse for failure
Text of the provision Official document
Power to allow further time and reasonable excuse for failure 97 1 For the purposes of this Part a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Inland Revenue may allow.
2 Where a person had a reasonable excuse for not doing anything required to be done for the purposes of this Part—
a he shall be deemed not to have failed to do it unless the excuse ceased, and b after the excuse ceased, he shall be deemed not to have failed to do it if he did it without unreasonably delay after the excuse had ceased.
Official source: legislation.gov.uk
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