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.