This is the original version (as it was originally enacted).
6At 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 the scheme employer by virtue of section 177A,
the reference in subsection (1) above to the scheme employer shall be construed as a reference to the personal representatives.”
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