219(1)Paragraph 53 (compliance with time limits) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)after “a person” insert “ (“P”) ”, and
(b)in paragraphs (a) and (b) for “the person” substitute “ P ”.
(3)After sub-paragraph (2) insert—
“(3)For the purposes of sub-paragraph (1)—
(a)an insufficiency of funds is not a reasonable excuse, unless attributable to events outside P's control, and
(b)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.”