Paragraph 24 Finance Act 2001

(1)

The Finance Act 2001^f1 is amended as follows.

(2)

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

(3)

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;”.

(4)

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

(a)

in paragraph 11(2)(i), for “1985 (c.66)” substitute “2016”; and

(b)

in paragraph 12(3), 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;”.

(5)

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;”.

Annotations

Footnotes

f1: 2001 c.9.