118. Interpretation

 

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(2) For the purposes of this Act, 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 Board or the Commissioners or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done he shall be deemed [not to have failed to do it unless the excuse ceased and, after the excuse ceased, he shall be deemed28] not to have failed to do it if he did it without unreasonable delay after the excuse had ceased...29

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28 1987 (No.2) s.94.

29 See 1999(TC) ss.9, 10(3) - application of s.118(2) in the case of failure to furnish information etc.