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Paragraph 76

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Any notification of an assessment under any provision of this Part of this Schedule to a person’s representative shall be treated for the purposes of this Schedule as notification to the person in relation to whom the representative acts.

(2)

In this paragraph “representative”, in relation to any person, means—

(a)

any of that person’s personal representatives;

(b)

that person’s trustee in bankruptcy or liquidator;

(c)

any person holding office as a receiver in relation to that person or any of his property;

(d)

that person’s tax representative or any other person for the time being acting in a representative capacity in relation to that person.

(3)

In this paragraph “trustee in bankruptcy” includes, as respects Scotland—

F1(a)

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

(b)

a trustee acting under a trust deed (within the meaning of that Act).

(4)

The powers conferred by paragraphs 73 and 74 are without prejudice to any power of the Commissioners to provide by tax credit regulations for any amount to be set against another.

Annotations

Textual amendments

F1

Sch. 6 para. 76(3)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(b)

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)