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).