Paragraph 91

United Kingdom

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

Sch. 6 para. 5(3) word omitted by Finance Act 2016 s. 144(2)(a)
Sch. 6 para. 19 20 omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 24(2) omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 20A omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 5(3) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(a)
Sch. 6 para. 20B omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(i)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(ii)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(iii)
Sch. 6 para. 149A omitted by Finance Act 2012 Sch. 32 para. 22(2)(d)

(1)

In this Part of this Schedule “penalty interest” shall be construed in accordance with paragraph 86.

(2)

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.

(3)

In this Part of this Schedule “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.

(4)

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).

F2(5)

In relation to cases where, by virtue of regulations under paragraph 41(1)(a)(ii) F3or by virtue of paragraph 45B(8), a person is liable to account for levy otherwise than by reference to accounting periods, this Part of this Schedule shall have effect as if—

(a)

references to levy due for “an” or “any” accounting period were references simply to levy due;

(b)

references to levy due for a specified accounting period were references to the levy in question;

(c)

references to an assessment for a specified accounting period were references to an assessment in respect of the levy in question;

(d)

any time limit framed by reference to the end of the accounting period for which levy is due were framed by reference to the date on which payment of the levy is due;

(e)

references to the making of a return for an accounting period were references to the payment of the levy in question;

(f)

references to the amount shown in such a return were references to the amount of levy paid;

(g)

paragraph 88(8) and (9) were omitted.

Annotations

Textual amendments

F1: Sch. 6 para. 91(4)(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(c)
F2: Sch. 6 para. 91(5) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(6)
F3: Words in Sch. 6 para. 91(5) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 8(2)

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)