# Finance Act 2017, Paragraph 16


(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.

---
Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/8/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-8/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.