{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-72",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-72.json",
  "legislation": "anaw/2017/3",
  "legislation_title": "Landfill Disposals Tax (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017",
  "path": "section/72",
  "kind": "section",
  "number": "72",
  "heading": "Liability of personal representatives",
  "text": "(1) If a person liable to a penalty under this Chapter (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.\n(2) A penalty assessed in accordance with subsection (1) is to be paid out of P's estate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 72 in force at 25.1.2018 by S.I. 2018/35, art. 2(v)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/3/section/72",
    "retrieved_at": "2026-10-29T20:18:10.741996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}