[F1154ALiability 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.]
Textual Amendments
F1S. 154A inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 56; S.I. 2018/34, art. 2(b)(ii)