Point in time view as at 31/12/2020.
Finance Act 2016, Cross Heading: Personal representatives is up to date with all changes known to be in force on or before 06 March 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.
19U.K.If an individual dies—
(a)anything which could have been done under or by virtue of this Part of this Schedule by the individual may be done by the individual's personal representatives,
(b)paragraph 14(3)(d)(ii) has effect in relation to an application made in respect of the individual after the individual's death as if it also required a valid application to contain the individual's date of death, and
(c)any notice or reasons given under paragraph 15(4) after the individual's death are to be given to the individual's personal representatives.
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