Prospective
(1)If a person liable to a penalty under this Part (āPā) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
(2)A penalty assessed in accordance with subsection (1) is to be paid out of Pās estate.
Commencement Information
I1S. 22 not in force at Royal Assent, see s. 67(2)