Paragraph 6

United Kingdom

At the end of section 180 (annual returns) there shall be added—

“(5)
Where—
(a)
the scheme employer has died, but
(b)
his personal representatives have not been substituted for him as thescheme employer by virtue of section 177A,
the reference in subsection (1) above to the scheme employer shall beconstrued as a reference to the personal representatives.”

Notes on Schedule 4

Textual amendments

F1: Sch. 4 repealed (19.3.1997 with effect as mentioned in Sch. 18 Pt. VI(3) notes 1, 2 of the amending Act) by 1997 c. 16, ss. 61(2)(3), 113, Sch. 18 Pt. VI(3)