SCHEDULES
SCHEDULE 6 Adjustment on change of accounting basis
Liability of personal representatives in case of death of person chargeable
7
In the case of the death of a person who, if he had not died, would have been chargeable to tax under paragraph 4 on an amount representing part of an adjustment charge—
(a)
the tax which would have been so chargeable shall be assessed and charged on his personal representatives and shall be a debt due from and payable out of his estate, and
(b)
his personal representatives may make any election under paragraph 5 which he might have made.