Liability of personal representatives in case of death of person chargeableU.K.
14In the case of the death of a person who, if he had not died, would have been chargeable to tax under this Schedule 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 this Schedule that he might have made.