This is the original version (as it was originally enacted).
5At the end of section 179 (recovery of tax) there shall be added—
“(3)Where—
(a)the scheme employer has died, but
(b)his personal representatives have not been substituted for him as the scheme employer by virtue of section 177A,
the reference in subsection (2) above to the scheme employer shall be construed as a reference to the personal representatives.
(4)Where—
(a)a payment to which this section applies was made by a person other than the scheme employer, and
(b)the scheme employer is not resident in the United Kingdom,
then in relation to that payment the reference in subsection (2) above to the scheme employer shall include a reference to the person by whom the payment was made.”
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