Section 97ZE — Finance Act 2014: Recovery of sums due under personal liability notice: application of Part 6 of TMA

Recovery of sums due under personal liability notice: application of Part 6 of TMA 97ZE 1 For the purposes of this Chapter, Part 6 of TMA (collection and recovery) applies as if—

a the personal liability notice were an assessment, and b the specified amount, and any interest on that amount under regulation 97ZB(2)(b)(ii), were income tax charged on the director upon whom the notice is served, and that Part of that Act applies with the modification in paragraph (2) and any other necessary modifications.

2 Summary proceedings for the recovery of the specified amount, and any interest on that amount under regulation 97ZB(2)(b)(ii), may be brought in England and Wales or Northern Ireland at any time before the end of the period of 12 months beginning with the day after the day on which personal liability notice is served.