# Finance Act 2008, Paragraph 5


(1) Section 13 (person liable to tax) is amended as follows.
(2) After subsection (4) insert—
“(4A) If the tax is on specific employment income received, or remitted to the United Kingdom, after the death of the person in relation to whom the income is, by virtue of Part 7, to count as employment income, the person's personal representatives are liable for the tax.”
(3) In subsection (5), for “In that event” substitute “ If subsection (4) or (4A) applies, ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.