This section applies if an individual to whom section 684 (person liable to counteraction of income tax advantage) applies (or may apply) has died.

Any notice or notification to the individual under this Chapter may be given to the individual's personal representatives.

The provisions of this Chapter relating to any such notice or notification, to the making of a statutory declaration, to rights of appeal and to the giving of information must be read accordingly.

In this Chapter—

• F3“associate” is to be construed in accordance with section 681DL, but as if subsection (4) of that section also included, as persons associated with each other, a person as trustee of a settlement and an individual, where one or more beneficiaries of the settlement are connected or associated with the individual;

• F5“close company” includes a company that would be a close company if it were resident in the United Kingdom,

• “company” includes any body corporate,

• “dividends” includes references to other F4... distributions and to interest,

• “securities”—

  1. a

     includes shares and stock, and

  2. b

     in relation to a company not limited by shares (whether or not it has a share capital) also includes a reference to the interest of a member of the company as such, whatever the form of that interest,

• “trading stock” has the meaning given by section 174 of ITTOIA 2005, and

• F1...

In the definition of “dividends” given by subsection (1), “other distributions” does not include a distribution which is a distribution for the purposes of the Corporation Tax Acts only because it falls within paragraph C or D in section 1000(1) (redeemable share capital or security issued as bonus in respect of shares in, or securities of, the company).