1. UK: Impossibility is generally not an excuse for performance of a contract, and the obligor is liable for damages. However, if an event (beyond the control of either party) occurs and destroys the basis of a contract, that contract is terminated. 2. US: A circumstance, condition, or fact beyond the control of the parties may excuse performance where (1) means of performance is not available (due to its deterioration or destruction), (2) new or existing legislation prevents the performance, (3) an illness or death renders it unfeasible, and/or (4) delivery or payment cannot be effected for whatever reason.