PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 6WRA ASSESSMENTS

Making WRA assessments

I160Situations brought about carelessly or deliberately

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.