109
CurrentGeneral criminal defence
Part 11Miscellaneous
109 General criminal defence
(1)
It is a defence to a charge of an offence against a taxation law if the defendant proves that the offence was not committed deliberately and did not result from any failure by the defendant to take reasonable care to avoid the commission of the offence.
(2)
This section does not apply in relation to a person who is charged with an offence under section 110.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.