PART 5EMPLOYERS
Death of employer and succession
Death and successionI1103
1
Regulation 101 (death of employer) does not affect the operation of regulation 102 (succession to a business etc) for the purposes of which the deceased employer’s personal representative or the principal may also be the new employer.
2
But paragraph (3) applies where a person (“P”) is both the new employer and also the deceased employer’s personal representative or the principal.
3
Paragraphs (6) and (7) of regulation 102 (new employer not liable for certain payments of tax) do not apply to P in P’s capacity as personal representative or principal.
4
“Principal” has the same meaning as in regulation 101.