# Finance Act 1998, Paragraph 7

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

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.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/6/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-6/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.