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Finance Act 2003
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Finance Act 2003, Paragraph 4 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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4U.K.If a person liable to a penalty has died—
(a)any determination that could have been made in relation to that person may be made in relation to his personal representatives, and
(b)any penalty imposed on them is a debt due from and payable out of the person’s estate.
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