# Finance Act 2008, Paragraph 63A


(1) In this Schedule a reference to collecting a tax debt of a person is a reference to taking any steps for, or in connection with, the recovery of—
(a) an amount of tax due from the person, or
(b) any other amount due from the person in connection with any tax.
(2) It does not matter whether or not another person is, or has been, at any time liable to pay the tax or other amount.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/63A (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-63A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.