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Finance Act 2003

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Point in time view as at 10/07/2003.

Changes to legislation:

Finance Act 2003, Paragraph 4 is up to date with all changes known to be in force on or before 24 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. Help about Changes to Legislation

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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