SCHEDULES
F1SCHEDULE 4
Annotations:
Amendments (Textual)
6
At the end of section 180 (annual returns) there shall be added—
5
Where—
a
the scheme employer has died, but
b
his personal representatives have not been substituted for him as thescheme employer by virtue of section 177A,
the reference in subsection (1) above to the scheme employer shall beconstrued as a reference to the personal representatives.
Sch. 4 repealed (19.3.1997 with effect as mentioned in Sch. 18 Pt. VI(3) notes 1, 2 of the amending Act) by 1997 c. 16, ss. 61(2)(3), 113, Sch. 18 Pt. VI(3)