(1)If a person liable to a penalty under this Chapter (āPā) 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)