Yn ddilys o 25/01/2018
72Liability of personal representativesE+W
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Nodiadau Esboniadol
(1)If a person liable to a penalty under this Chapter (“P”) 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 P's estate.