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.