Sch 8 para 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. (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.