In this Part—

• “demand notice” has the meaning given in regulation 10(1);

• “HMRC” means His Majesty’s Revenue and Customs;

• “notice” means notice in writing and includes, where regulation 20(b) applies, notice given by means of electronic communication;

• “penalty” means a penalty under regulation 7(1);

• “representative”, in relation to a person, means any person acting in a representative capacity in relation to the person and includes—

  1. a

     the person’s personal representative;

  2. b

     the person’s trustee in bankruptcy, or trustee or interim trustee in a sequestration;

  3. c

     a receiver or liquidator appointed in relation to the person or any of the person’s property.