Finance Act 2016

Personal representatives

19If an individual dies—

(a)anything which could have been done under or by virtue of this Part of this Schedule by the individual may be done by the individual’s personal representatives,

(b)paragraph 14(3)(d)(ii) has effect in relation to an application made in respect of the individual after the individual’s death as if it also required a valid application to contain the individual’s date of death, and

(c)any notice or reasons given under paragraph 15(4) after the individual’s death are to be given to the individual’s personal representatives.