19(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).