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.