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Tax Credits Act 1999

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This is the original version (as it was originally enacted).

Provisions supplementary to paragraph 1

2(1)Where a person who has incurred a penalty under section 9 above has died—

(a)a determination under paragraph 1 above which could have been made in relation to him may be made in relation to his personal representatives; and

(b)any penalty imposed on personal representatives by virtue of this sub-paragraph shall be a debt due from and payable out of his estate.

(2)A penalty determined under paragraph 1 above shall be due and payable at the end of the period of thirty days beginning with the date of the issue of the notice of determination.

(3)Part VI of [1970 c. 9.] the Taxes Management Act 1970 shall apply in relation to a penalty determined under paragraph 1 above as if it were tax charged in an assessment and due and payable.

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