This section has no associated Explanatory Notes
56E+WAfter section 154 (payment of penalties) insert—
“154ALiability 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.”
Commencement Information
I1Sch. 23 para. 56 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(ii)