Changes over time for: Section 154A
Status:
Point in time view as at 31/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 154A.
Changes to Legislation
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[154ALiability of personal representativesE+W
This
adran has no associated
Nodiadau Esboniadol
(1)If a person liable to a penalty (““P””) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
(2)Any penalty assessed accordingly is to be paid out of P's estate.]
Yn ôl i’r brig