Tax Collection and Management (Wales) Act 2016 section 60

Situations brought about carelessly or deliberately

Section 60 defines what it means for a taxpayer to have brought about a situation "carelessly" or "deliberately" for the purposes of WRA assessments and their time limits.

• A situation is brought about carelessly if a person fails to take reasonable care to avoid causing it.
• If a person provides inaccurate information to WRA and later discovers the error but fails to take reasonable steps to inform WRA, the resulting situation is treated as having been brought about carelessly.
• A situation is treated as brought about deliberately if it results from a deliberate inaccuracy in a document given to WRA.
• These definitions are relevant to determining whether the WRA can make an assessment and which time limit applies.