(1)This section applies if an individual to whom section 684 (person liable to counteraction of income tax advantage) applies (or may apply) has died.
(2)Any notice or notification to the individual under this Chapter may be given to the individual's personal representatives.
(3)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—
[F1“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 qualifying distributions and to interest,
“securities”—
includes shares and stock, and
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
F2...
Textual Amendments
F1Words in s. 713 inserted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 7(2)
F2Words in s. 713 omitted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 12 para. 7(3)