SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

I156

After section 154 (payment of penalties) insert—

154ALiability 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.