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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 60

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Point in time view as at 01/04/2018.

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 60. Help about Changes to Legislation

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.

Commencement Information

I1S. 60 in force at 1.4.2018 by S.I. 2018/33, art. 3

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