# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 103: Death and succession

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

(1) Regulation 101 (death of employer) does not affect the operation of regulation 102 (succession to a business etc) for the purposes of which the deceased employer’s personal representative or the principal may also be the new employer.
(2) But paragraph (3) applies where a person (“P”) is both the new employer and also the deceased employer’s personal representative or the principal.
(3) Paragraphs (6) and (7) of regulation 102 (new employer not liable for certain payments of tax) do not apply to P in P’s capacity as personal representative or principal.
(4) “Principal” has the same meaning as in regulation 101.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/103 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.