{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-8/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-8/paragraph-16.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/8/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(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.\n(2) In sub-paragraph (1), “representative”, in relation to a person, means—\n(a) any of that person's personal representatives;\n(b) that person's trustee in bankruptcy, interim or permanent trustee or liquidator;\n(c) any person holding office as receiver in relation to that person or any of that person's property;\n(d) any other person acting in a representative capacity in relation to that person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 16 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/8/paragraph/16",
    "retrieved_at": "2026-10-29T09:05:39.776683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}