[F163A(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—U.K.
(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.]
Textual Amendments
F1Sch. 36 para. 63A and cross-heading inserted (with effect in accordance with s. 127(8) of the amending Act) by Finance Act 2021 (c. 26), s. 127(6)