Part 13U.K.Tax avoidance

Chapter 1U.K.Transactions in securities

SupplementaryU.K.

712Application of Chapter where individual within section 684 diesU.K.

(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.

713Interpretation of ChapterU.K.

In this Chapter—

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)