Finance Act 2008, Paragraph 5 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5(1)Section 13 (person liable to tax) is amended as follows.U.K.
(2)After subsection (4) insert—
“(4A)If the tax is on specific employment income received, or remitted to the United Kingdom, after the death of the person in relation to whom the income is, by virtue of Part 7, to count as employment income, the person's personal representatives are liable for the tax.”
(3)In subsection (5), for “In that event” substitute “ If subsection (4) or (4A) applies, ”.
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