SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
Employment income
5
(1)
Section 13 (person liable to tax) is amended as follows.
(2)
After subsection (4) insert—
“(4A)
If the tax is on specific employment income received, or remitted to the United Kingdom, after the death of the person in relation to whom the income is, by virtue of Part 7, to count as employment income, the person's personal representatives are liable for the tax.”
(3)
In subsection (5), for “In that event” substitute “
If subsection (4) or (4A) applies,
”
.