Article 56 Executors and administrators—non-domestic rates
An authority may authorise a contractor to exercise the functions of—
(a)
receiving any sum which the executor or administrator of a deceased person who, at any time before his death, was (or is alleged to have been) subject to a non-domestic rate is liable to pay by virtue of regulations made under section 63 of the Act (death);
(b)
giving to such an executor or administrator a notice requiring the payment of such a sum;
(c)
paying to such an executor or administrator a sum paid by the deceased person before his death in excess of his liability to pay a non-domestic rate or any costs incurred in the enforcement of his liability to pay a non-domestic rate; and
(d)
taking steps for the recovery of any sum from such an executor or administrator.