http://www.legislation.gov.uk/ukpga/1988/41/section/25Local Government Finance Act 1988An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.1988-07-29texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-04-01 Part I Miscellaneous Death.251The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death—ahe was (or is alleged to have been) subject to a charging authority’s community charge,bhe was (or is alleged to have been) liable to pay an amount under section 9 above,che was (or is alleged to have been) liable, as spouse or manager, under section 16 or 17 above, orda penalty was imposed on him under Schedule 3 below.2Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.3The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).4The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.5The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.6The regulations may provide that proceedings (whether by way of appeal under section 23 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.Pt. I amended (28.11.1994) by S.I. 1994/2825, regs. 24, 25Pts. I and II (ss. 1-40) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))Pt. I applied in part (with modifications) by 2000 c. 38, Sch. 10 Pt. 2 para. 23 (as inserted (26.11.2008 for specified purposes, 9.2.2009 for E. in so far as not already in force, 1.4.2009 for W. in so far as not already in force) by Local Transport Act 2008 (c. 26), s. 134(1)(c)(4), Sch. 2 para. 15; S.I. 2009/107, art. 2(2), Sch. 2 Pt. 1; S.I. 2009/579, art. 2(d))