Part 13Tax avoidance

Chapter 1Transactions in securities

Supplementary

712Application of Chapter where individual within section 684 dies

1

This section applies if an individual to whom section 684 (person liable to counteraction of income tax advantage) applies (or may apply) has died.

2

Any notice or notification to the individual under this Chapter may be given to the individual's personal representatives.

3

The provisions of this Chapter relating to any such notice or notification, to the making of a statutory declaration, to rights of appeal and to the giving of information must be read accordingly.