(1) In this section -
'the Acts' means the Tax Acts, the Capital Gains Tax Acts, Parts 4A, 18A, 18B, 18C, 18D, 22A and 22B of this Act and the Finance (Local Property Tax) Act 2012 and section 101 of the Finance Act 2022;
'carelessly' means failure to take reasonable care;
'liability to tax' means a liability to the amount of the difference specified in subsection (3) or (5), as the case may be, arising from any matter referred to in subsection (2) or (4), as the case may be;
'period' means, as the context requires -
(a) a year of assessment,
(b) an accounting period,
(c) a return period within the meaning of section 530,
(d) an income tax month within the meaning of section 983,
(e) a fiscal year or an accounting period within the meaning of Part 4A, or
(f) a year within the meaning of Part 22A;
'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
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