TTTC7300 - Reasonable excuse
HMRC will not charge a penalty where the responsible person satisfies the Commissioners that there is a 바카라 사이트˜reasonable excuse바카라 사이트™.
For a detailed understanding of the meaning of 바카라 사이트˜reasonable excuse바카라 사이트™ see guidance at CH160200
A reasonable excuse may include that a person did not know, and had no reasonable grounds to suspect, that the tobacco products did not meet the requirements of regulation 6(2) to6(4) of
These regulations state the circumstances under which tobacco products must be marked with a unique identifier issued by the UK ID issuer and all movements recorded and transmitted appropriately and must carry a security feature.