In this context1, 'civil penalty' means any penalty liability to which is imposed under the CCL rules, and arises otherwise than as a consequence of a person's conviction for a criminal offence2. Also, references to a person's being liable to a civil penalty include references to his being a named officer of a company liable to a civil penalty for evasion and as such being a person from whom the whole or any part of a civil penalty is recoverable3, and references, in relation to a person from whom the whole or any part of a civil penalty is so recoverable, to the penalty to which he is liable are references to so much of the penalty as is recoverable from him4.
Any notification of an assessment under any provision relating to civil penalties to a person's representative is treated as notification to the person in relation to whom the representative acts5. A 'representative', in relation to any person, means6:
• any of that person's personal representatives
• that person's trustee in bankruptcy or liquidator
• any person holding office as a receiver in relation to that person or any of his property
• that person's tax representative or any other person for the time being acting in a representative capacity in relation to that person
Here, 'trustee in bankruptcy' includes, as respects Scotland an interim or permanent trustee (per Bankruptcy (Scotland) Act 1985); and a trustee acting under a trust deed (per Bankruptcy (Scotland) Act 1985)7.