91(1)In this Part of this Schedule “penalty interest” shall be construed in accordance with paragraph 86.U.K.
(2)Any notification of an assessment under any provision of this Part of this Schedule to a person’s representative shall be treated for the purposes of this Schedule as notification to the person in relation to whom the representative acts.
(3)In this Part of this Schedule “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.
(4)In this paragraph “trustee in bankruptcy” includes, as respects Scotland—
(a)an interim or permanent trustee (within the meaning of the M1Bankruptcy (Scotland) Act 1985); and
(b)a trustee acting under a trust deed (within the meaning of that Act).
[F1(5)In relation to cases where, by virtue of regulations under paragraph 41(1)(a)(ii), a person is liable to account for levy otherwise than by reference to accounting periods, this Part of this Schedule shall have effect as if—
(a)references to levy due for “an” or “any” accounting period were references simply to levy due;
(b)references to levy due for a specified accounting period were references to the levy in question;
(c)references to an assessment for a specified accounting period were references to an assessment in respect of the levy in question;
(d)any time limit framed by reference to the end of the accounting period for which levy is due were framed by reference to the date on which payment of the levy is due;
(e)references to the making of a return for an accounting period were references to the payment of the levy in question;
(f)references to the amount shown in such a return were references to the amount of levy paid;
(g)paragraph 88(8) and (9) were omitted.]
Textual Amendments
F1Sch. 6 para. 91(5) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(6)
Marginal Citations