(1) In this section -
'the Acts' means the Tax Acts, the Capital Gains Tax Acts, Parts 18A, 18B, 18C, 18D of this Act and the Finance (Local Property Tax) Act 2012;
'carelessly' means failure to take reasonable care;
'liability to tax' means a liability to the amount of the difference specified in subsection (11) or (12) arising from any matter referred to in subsection (2), (3), (5) or (6);
'period' means a year of assessment , an accounting period, a return period as defined in section 530 or an income tax month as defined in section 983, as the context requires;
'prompted qualifying disclosure', in relation to a person, means a qualifying disclosure that has been made to the Revenue Commissioners or to a Revenue officer in the period between -
(a) the date on which the person is notified by a Revenue officer of the date on which an investigation or inquiry into any matter occasioning a liability to tax of that person will start, and
(b) the date that the investigation or inquiry sta
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