PART 6Tax returns, enquiries and assessments
CHAPTER 6Revenue Scotland assessments
Conditions for making Revenue Scotland assessments
I1104Losses brought about carelessly or deliberately
1
This section applies for the purposes of sections 102 and 103.
2
A loss of tax or a situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that loss or situation.
3
Subsection (4) applies where—
a
information is provided to Revenue Scotland,
b
the person who provided the information, or the person on whose behalf the information was provided, discovers some time later that the information was inaccurate, and
c
that person fails to take reasonable steps to inform Revenue Scotland.
4
Any loss of tax or situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.
5
References to a loss of tax or to a situation brought about deliberately by a person include a loss of tax or situation brought about as a result of a deliberate inaccuracy in a document given to Revenue Scotland by or on behalf of that person.