SCHEDULES
SCHEDULE 5Aggregates levy: recovery and interest
19Interpretation of Schedule etc.
1
In this Schedule “penalty interest” shall be construed in accordance with paragraph 10 above.
2
Any notification of an assessment under any provision of this Schedule to a person’s representative shall be treated for the purposes of this Part of this Act as notification to the person in relation to whom the representative acts.
3
In this Schedule “representative”, in relation to any person, means—
a
any of that person’s personal representatives;
b
that person’s trustee in bankruptcy or liquidator;
c
any person holding office as a receiver in relation to that person or any of his property;
d
that person’s tax representative or any other person for the time being acting in a representative capacity in relation to that person.
4
In this paragraph “trustee in bankruptcy” includes, as respects Scotland—
a
an interim or permanent trustee (within the meaning of the Bankruptcy (Scotland) Act 1985); and
b
a trustee acting under a trust deed (within the meaning of that Act).