1068 Failure to act within required time

For the purposes of this Chapter, Chapter 3A (determination of penalties and recovery of penalties) and Chapter 3B (penalties for false returns etc) of this Part, and Chapter 4 of Part 38 (Revenue information and audit powers), a person is absolved from being required to do something within a limited period provided it is done within any extension of that limited period as allowed by the Revenue Commissioners or their officers. In addition, where a person provides a reasonable excuse for not doing something that is required to be done, the person is not to be regarded as having failed to do the required task if it is completed without unreasonable delay after the reason for the excuse expires.

Relevant Date: Finance Act 2021