16(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.U.K.
(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.
Commencement Information
I1Sch. 8 para. 16 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)