Paragraph 19

If an individual dies—

(a)

anything which could have been done under or by virtue of this Part of this Schedule by the individual may be done by the individual's personal representatives,

(b)

paragraph 14(3)(d)(ii) has effect in relation to an application made in respect of the individual after the individual's death as if it also required a valid application to contain the individual's date of death, and

(c)

any notice or reasons given under paragraph 15(4) after the individual's death are to be given to the individual's personal representatives.

Notes on Schedule 4

Textual amendments

F1: Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

Modifications

C1: Sch. 4 modified (24.4.2025 for the tax year 2024-25 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 19 (with reg. 18(2))