(1) In this section -
'due date' means the date on which a statement is required to be delivered to the Commissioners under a provision of this Part;
'relevant person' means a person that is required to deliver a statement to the Commissioners under a provision of this Part.
(2) For the purposes of this section -
(a) where a relevant person deliberately or carelessly causes the delivery of an incorrect statement on or before the due date, that person shall be deemed to have failed to have delivered the statement on or before that date unless the error in the statement is remedied by the delivery of a correct statement on or before that date,
(b) where a relevant person causes the delivery of an incorrect statement on or before the due date, but does so neither deliberately nor carelessly and it comes to that person's notice that it is incorrect, the person shall be deemed to have failed to have delivered the statement on or before the due date unless the error in the statement is remed
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