Section 22 Liability of personal representativesI1
England and Wales Not yet in force
(1)
If a person liable to a penalty under this Part (“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.
Annotations
Commencement
- I1
S. 22 not in force at Royal Assent, see s. 67(2)