# Finance Act 1989, Paragraph 6

Extent: E+W+S+N.I.

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.”

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Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/4/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-4/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.