Section 712 | Application of Chapter where individual within section 684 dies

(1)This section applies if an individual to whom section 684 (person liable to counteraction of income tax advantage) applies (or may apply) has died.

(2)Any notice or notification to the individual under this Chapter may be given to the individual's personal representatives.

(3)The provisions of this Chapter relating to any such notice or notification, to the making of a statutory declaration, to rights of appeal and to the giving of information must be read accordingly.