104Losses brought about carelessly or deliberatelyS
(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.
Commencement Information
I1S. 104 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)