# Landfill Disposals Tax (Wales) Act 2017, Section 72: Liability of personal representatives


(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.
(2) A penalty assessed in accordance with subsection (1) is to be paid out of P's estate.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/72 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.