Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

56 After section 154 (payment of penalties) insert—

“154A Liability of personal representatives

(1) If a person liable to a penalty (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.

(2) Any penalty assessed accordingly is to be paid out of P’s estate.”