SCHEDULES
SCHEDULE 8Soft drinks industry levy: recovery and overpayments
Part 3Further provision about notices etc.
Notifications to a person's representative
I116
1
A notice of an assessment under paragraph 2, 5, 12 or 13 given to a person's representative is to be treated for the purposes of this Schedule as a notice given to the person in relation to whom the representative acts.
2
In sub-paragraph (1), “representative”, in relation to a person, means—
a
any of that person's personal representatives;
b
that person's trustee in bankruptcy, interim or permanent trustee or liquidator;
c
any person holding office as receiver in relation to that person or any of that person's property;
d
any other person acting in a representative capacity in relation to that person.