# The Social Security (Contributions) Regulations 2001, Paragraph 27: Death of an employer

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

If an employer dies, anything which he would have been liable to do under this Schedule shall be done by his personal representatives, or, in the case of an employer who paid ... earnings on behalf of another person, by the person succeeding him or, if no person succeeds him, the person on whose behalf he paid ... earnings.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/27 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.