Finance Act 2001
24.—(1) The Finance Act 2001(1) 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;”.