SCHEDULES

SCHEDULE 8 AGGREGATES LEVY: REPAYMENTS AND CREDITS

12Supplemental provisions of Schedule

1

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.

2

In this paragraph “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.

3

In this paragraph “trustee in bankruptcy” includes, as respects Scotland—

a

F1a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate; and

b

a trustee acting under a trust deed (within the meaning of that Act).

4

The powers conferred by paragraphs 9 and 10 of this Schedule are without prejudice to any power of the Commissioners to provide by tax credit regulations for any amount to be set against another.