# Finance Act 2017, Paragraph 9


(1) A notice of an assessment under paragraph 5 or 6 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 this paragraph “representative”, in relation to a person, has the meaning given by paragraph 16(2) of Schedule 8.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/9/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-9/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.