Finance Act 2011, Paragraph 7 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.
7(1)Amend section 13 (person liable for tax) as follows.U.K.
(2)In subsection (3) for “or 7” substitute “ , 7 or 7A ”.
(3)After subsection (4A) insert—
“(4B)Subject to section 554Z12, if—
(a)the tax is on specific employment income under Chapter 2 of Part 7A, and
(b)the relevant step is taken, or (if relevant) the income is remitted to the United Kingdom, after the death of A,
A's personal representatives are liable for the tax.
(4C)Terms used in subsection (4B) have the same meaning as in Part 7A.”
(4)In subsection (5) for “or (4A)” substitute “ , (4A) or (4B) or section 554Z12(3) ”.
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