SCHEDULES

SCHEDULE 10 AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM

1Preliminary

1

In this Schedule “civil penalty” means any penalty liability to which—

a

is imposed by or under this Part of this Act; and

b

arises otherwise than in consequence of a person’s conviction for a criminal offence.

2

In this Schedule—

a

references to a person’s being liable to a civil penalty include references to his being a person from whom the whole or any part of a civil penalty is recoverable by virtue of paragraph 8 of Schedule 6 to this Act; and

b

references, in relation to a person from whom the whole or any part of a civil penalty is so recoverable, to the penalty to which he is liable are references to so much of the penalty as is recoverable from him.

3

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.

4

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.

5

In this paragraph “trustee in bankruptcy” includes, as respects Scotland—

F1a

a 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).