SCHEDULES

SCHEDULE 36Information and inspection powers

Part 9Miscellaneous provisions and interpretation

F1Tax debts: collection

63A

(1)

In this Schedule a reference to collecting a tax debt of a person is a reference to taking any steps for, or in connection with, the recovery of—

(a)

an amount of tax due from the person, or

(b)

any other amount due from the person in connection with any tax.

(2)

It does not matter whether or not another person is, or has been, at any time liable to pay the tax or other amount.