Paragraph 7

United Kingdom

In the case of the death of a person who, if he had not died, would have been chargeable to tax under paragraph 4 on an amount representing part of an adjustment charge—

(a)

the tax which would have been so chargeable shall be assessed and charged on his personal representatives and shall be a debt due from and payable out of his estate, and

(b)

his personal representatives may make any election under paragraph 5 which he might have made.

Notes on Schedule 6

Textual amendments

F1: Sch. 6 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(8) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(8) Note 2

Modifications

C1: Sch. 6 excluded (24.7.2002) by 2002 c. 23, s. 64(6)