Interpretation of Part 2
This section has no associated Explanatory Memorandum
6. 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—
(a)
the person’s personal representative;
(b)
the person’s trustee in bankruptcy, or trustee or interim trustee in a sequestration;
(c)
a receiver or liquidator appointed in relation to the person or any of the person’s property.