PART 5 E+WSUPPLEMENTARY PROVISION

CHAPTER 4E+WPENALTIES UNDER THIS ACT

GeneralE+W

72Liability of personal representativesE+W

(1)If a person liable to a penalty under this Chapter (ā€œPā€) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.

(2)A penalty assessed in accordance with subsection (1) is to be paid out of P's estate.

Commencement Information

I1S. 72 in force at 25.1.2018 by S.I. 2018/35, art. 2(v)