# Tax Collection and Management (Wales) Act 2016, Section 154A: Liability of personal representatives


(1) If a person liable to a penalty (““P””) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
(2) Any penalty assessed accordingly is to be paid out of P's estate.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/154A (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-154A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.