This Practice Note considers section 32(2) of the Limitation Act 1980 (LA 1980), which provides that, for the purposes of LA 1980, s 32(1), the deliberate commission of a breach of duty in circumstances in which it is unlikely to be discovered for some time amounts to deliberate concealment of the facts involved in that breach. Where it applies, the limitation period does not begin to run until the claimant has discovered the deemed concealment, or could with reasonable diligence have discovered it. This time begins to run when the claimant knows, or could with reasonable diligence know enough to recognise that it has a worthwhile claim. For an overview of LA 1980, s 32 and guidance on issues common to each limb of the provision, including reasonable diligence—see Practice Note: Limitation—fraud, deliberate concealment and mistake. See also the following Practice Notes for related LA 1980, s 32 content: • Limitation—fraud under section 32(1)(a) • Limitation—deliberate breach of duty under section 32(2) • Limitation—mistake under section 32(1)(c) For additional limitation content,