Sch 5 para 19 Interpretation of Schedule etc.
(1) In this Schedule “ penalty interest ” shall be construed in accordance with paragraph 10 above. (2) Any notification of an assessment under any provision of this Schedule to a person’s representative shall be treated for the purposes of this Part of this Act as notification to the person in relation to whom the representative acts. (3) In this Schedule “ representative ”, in relation to any person, means— (a) any of that person’s personal representatives; (b) that person’s trustee in bankruptcy or liquidator; (c) any person holding office as a receiver in relation to that person or any of his property; (d) that person’s tax representative or any other person for the time being acting in a representative capacity in relation to that person. (4) In this paragraph “ trustee in bankruptcy ” includes, as respects Scotland— (a) a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate; and (b) a trustee acting under a trust deed (within the meaning of that Act).