{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-4/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-4/paragraph-5.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "At the end of section 179 (recovery of tax) there shall be added—\n“(3) Where—\n(a) the scheme employer has died, but\n(b) his personal representatives have not been substituted for him as thescheme employer by virtue of section 177A,\nthe reference in subsection (2) above to the scheme employer shall beconstrued as a reference to the personal representatives.\n(4) Where—\n(a) a payment to which this section applies was made by a person other thanthe scheme employer, and\n(b) the scheme employer is not resident in the United Kingdom,\nthen in relation to that payment the reference in subsection (2) aboveto the scheme employer shall include a reference to the person by whom thepayment was made.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/4/paragraph/5",
    "retrieved_at": "2026-10-29T09:46:42.124806+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}