SCHEDULE 1Modification of enactments
PART 1Primary legislation
Finance Act 200124
1
The Finance Act 200152 is amended as follows.
2
In section 37(7)(k) (insolvency etc.), for “1985 (c.66)” substitute “2016”.
3
In paragraph 19(4) of Schedule 5 (aggregates levy: recovery and interest), for paragraph (a) (but not the final “and”) substitute—
a
a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;
4
In Schedule 8 (aggregates levy: repayments and credits)—
a
in paragraph 11(2)(i), for “1985 (c.66)” substitute “2016”; and
b
in paragraph 12(3), for paragraph (a) (but not the final “and”) substitute—
a
a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;
5
In paragraph 1(5) of Schedule 10 (aggregates levy: assessment of civil penalties and interest on them), for paragraph (a) (but not the final “and”) substitute—
a
a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;