SCHEDULES

SCHEDULE 8Soft drinks industry levy: recovery and overpayments

Part 3Further provision about notices etc.

Notifications to a person's representative

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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.