Paragraph 24 Finance Act 2001I1

The Finance Act 2001^f1 is amended as follows.

In section 37(7)(k) (insolvency etc.), for “1985 (c.66)” substitute “2016”.

In paragraph 19(4) of Schedule 5 (aggregates levy: recovery and interest), for paragraph (a) (but not the final “and”) substitute—

“(a)

a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;”.

In Schedule 8 (aggregates levy: repayments and credits)—

In paragraph 1(5) of Schedule 10 (aggregates levy: assessment of civil penalties and interest on them), for paragraph (a) (but not the final “and”) substitute—

“(a)

a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;”.