# Income and Corporation Taxes Act 1988, Paragraph 14

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

(1) Tax under section 148 is charged on the employee or former employee, whether or not he is the recipient of the payment or other benefit.
(2) After the death of the employee or former employee, any amount chargeable to tax under section 148 shall be assessed and charged upon his personal representatives and is a debt due from and payable out of the estate.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11/paragraph/14 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.