Paragraph 16 I1

(1)

A notice of an assessment under paragraph 2, 5, 12 or 13 given to a person's representative is to be treated for the purposes of this Schedule as a notice given to the person in relation to whom the representative acts.

(2)

In sub-paragraph (1), “representative”, in relation to a person, means—

(a)

any of that person's personal representatives;

(b)

that person's trustee in bankruptcy, interim or permanent trustee or liquidator;

(c)

any person holding office as receiver in relation to that person or any of that person's property;

(d)

any other person acting in a representative capacity in relation to that person.

Annotations

Commencement

I1: Sch. 8 para. 16 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)