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Finance Act 1998
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Changes over time for: Paragraph 7
Version Superseded: 24/07/2002
Alternative versions:
- 31/07/1998- Amendment
- 28/07/2000
Point in time - Stop date 24/07/2002- Amendment
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Point in time view as at 28/07/2000. This version of this provision has been superseded.
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7In 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.
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