12(1)Any notification of an assessment under any provision of this Schedule to a person’s representative shall be treated for the purposes of this Part of this Act as notification to the person in relation to whom the representative acts.
(2)In this paragraph “representative”, in relation to any person, means—
(a)any of that person’s personal representatives;
(b)that person’s trustee in bankruptcy or liquidator;
(c)any person holding office as a receiver in relation to that person or any of his property;
(d)that person’s tax representative or any other person for the time being acting in a representative capacity in relation to that person.
(3)In this paragraph “trustee in bankruptcy” includes, as respects Scotland—
(a)[F1a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;] and
(b)a trustee acting under a trust deed (within the meaning of that Act).
(4)The powers conferred by paragraphs 9 and 10 of this Schedule are without prejudice to any power of the Commissioners to provide by tax credit regulations for any amount to be set against another.
Textual Amendments
F1Words in Sch. 8 para. 12(3)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 24(4)(b)