Paragraph 10 Outstanding liabilities on death
This paragraph applies where a person dies and at any time before his death he was (or is alleged to have been) subject to a BID levy.
Where—
before the deceased’s death a sum has become payable by him under this Schedule or by way of relevant costs in respect of a BID levy but has not been paid; or
after the deceased’s death a sum would, but for his death (and whether or not on the service of a notice) become payable by him under this Schedule in respect of a BID levy,
his executor or administrator shall, subject to sub-paragraph (3) and to the extent that it is not in excess of the deceased’s liability (including relevant costs payable by him) in respect of the BID levy, 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).
Where sub-paragraph (2)(b) applies, the liability of the executor or administrator does not arise until the service on him of a notice requiring payment of the sum.
Where before the deceased’s death a sum in excess of his liability (including relevant costs payable by him) in respect of a BID levy has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited under this Schedule, his executor or administrator shall be entitled to the sum.
Costs are relevant costs for the purposes of sub-paragraphs (2) and (4) if—
an order or warrant (as the case may be) was made by the court in respect of them under regulation 12(6)(b)or (7) or 16(4)(b) of the 1989 Regulations, or in proceedings under regulation 20 of the 1989 Regulations; or
they are charges connected with distress which may be recovered pursuant to regulation 14(2)(b) of the 1989 Regulations.
A sum payable under sub-paragraph (2) shall be enforceable in the administration of the deceased’s estate as a debt of the deceased and accordingly—
no liability order need be applied for in respect of it after the deceased’s death under regulation 12 of the 1989 Regulations, and
the liability of the executor or administrator is a liability in his capacity as such.
Regulation 23(1) and (2) of the 1989 Regulations applies to proceedings to enforce a liability arising under this paragraph as it applies to other proceedings under this Schedule.
Insofar as is relevant to his liability under this paragraph in the administration of the deceased’s estate, the executor or administrator may institute, continue or withdraw proceedings.