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Changes over time for: Section 60
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 60.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
60Situations brought about carelessly or deliberatelyE+W
This section has no associated Explanatory Notes
(1)This section applies for the purposes of sections 58 and 59.
(2)A situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that situation.
(3)Where—
(a)information is provided to WRA,
(b)the person who provided the information, or the person on whose behalf it was provided, discovers some time later that the information was inaccurate, and
(c)that person fails to take reasonable steps to inform WRA,
any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.
(4)References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.
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