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.