§ Death on or after relevant date
§ 5.—(1) Where a chargeable act or event occurs, and a person prospectively liable for levy in respect of it (in this paragraph referred to as 'the deceased') dies on or after the relevant date but before a notice of assessment of levy has been served on him in respect of the chargeable interest, then, subject to the next following sub-paragraph, a notice of assessment of levy in respect of that interest may be served on his presonal representatives.
§ (2) The preceding sub-paragraph shall have effect subject to subsections (4) and (5) of section 44 of this Act; and, without prejudice to those subsections, a notice of assessment of levy served by virtue of this paragraph shall not have effect if it is served more than three years after the death of the deceased.
§ (3) For the purposes of this paragraph (and without prejudice to any question arising otherwise than under this Part of this Schedule) a person who has been a personal representative of the deceased shall not be taken at any time after the death of the deceased to have ceased to be such a personal representative by reason only that, apart from the levy, the administration of the estate of the deceased has been completed before that time.
§ 6. Where a person prospectively liable for levy in respect of a chargeable act or event dies after a notice of assessment of levy has been served on him in respect of the chargeable interest, but before that notice has resulted in an operative assessment of levy, anything which, in accordance with Part III of this Act, would if he had not died have fallen to be done by or in relation to him in connection with the levy may be done or (if it has been begun) may be continued by or in relation to his personal representatives.
§ 7.—(1) Where a person prospectively liable for levy in respect of a chargeable act or event dies on or after the relevant date, and a notice of assessment of levy served in respect of the chargeable interest has resulted in an operative assessment of levy, any sum recoverable by the Commission in respect of the levy shall (subject to the next following sub-paragraph) be treated for all purposes as if it had been a debt due from him to the Commission which accrued immediately before his death.
§ (2) Nothing in the preceding sub-paragraph shall operate so as to enable any sum to be recovered by the Commission before the date on which it accrues due in accordance with section 50 of this Act, or so as to require interest on any sum to be calculated otherwise than in accordance with section 51 of this Act.
§ 8.—(1) The provisions of this paragraph shall have effect for the purposes of the application of the preceding provisions of this Part of this Schedule to a chargeable act or event consisting of a disposition on the 1506 acquisition of an interest in land (whether compulsorily or by agreement) by the Commission.
§ (2) In relation to any time on or after—
- (a) the date on which an agreement for making the disposition is made, or
- (b) the date which (whether by virtue of the execution of a general vesting declaration or otherwise) is the date of service of a notice to treat for the acquisition of that interest by the Commission.
§ (3) In relation to any such time, paragraph 5(1) of this Schedule shall have effect as if, for the words 'occurs', there were substituted the words 'is about to occur'.
§ Chargeable act or event occurring during administration of estate of deceased person
§ 9.—(1) The provisions of this paragraph shall have effect where the personal representatives of a deceased person (in this paragraph referred to as 'the deceased ') are persons prospectively liable for levy in respect of a chargeable act or event—
- (a) by reason of anything done by them in their capacity as his personal representatives, or
- (b) by reason of any right accruing to them in that capacity, or
- (c) in Case C, by reason of an interest in land, or the benefit of a contract, which has become vested in them in that capacity.
§ (2) If in the circumstances specified in the preceding sub-paragraph a notice of assessment of levy served in respect of the levy has resulted in an operative assessment of levy,—
- (a) any sum recoverable by the Commission in respect of the levy shall (subject to the next following sub-paragraph) be treated for all purposes, except for the purposes of estate duty, as if it had been a debt due from the deceased to the Commission which accrued immediately before his death, and
- (b) any such sum shall not be recoverable by the Commission from the personal representatives otherwise than as being such a debt due to the Commission from the deceased.
§ (3) Nothing in the last preceding sub-paragraph shall operate so as to enable any sum to be recovered by the Commission before the date on which it accrues due in accordance with section 50 of this Act, or so as to require interest on any sum to be calculated otherwise than in accordance with section 51 of this Act.
§ (4) Section 27 of the Trustee Act 1925 (protection by means of advertisements) shall not have effect in relation to any claim of the Commission in respect of any sum which, in 1507 the circumstances specified in sub-paragraph (1) of this paragraph, is recoverable by them in respect of the levy.
§ 10.—(1) If apart from this paragraph the Probate Judge would be a person prospectively liable for levy by reason that an interest in land, or the benefit of a contract, to which a person was entitled immediately before his death has become vested in the Probate Judge by operation of law, section 36 of this Act shall not have effect in relation to the Probate Judge in respect of the levy; and, if letters of administration of that person's estate are granted,—
- (a) his personal representatives shall be treated as persons prospectively liable for levy in respect of the chargeable interest and the provisions of this Act relating to notices of assessment of levy shall apply accordingly, and
- (b) sub-paragraphs (2) to (4) of the last preceding paragraph shall apply as they would apply in the circumstances specified in sub-paragraph (1) of that paragraph.
§ (2) In this paragraph 'the Probate Judge' has the same meaning as in the Administration of Estates Act 1925.
§ 11.—(1) Where a person (in this paragraph referred to as 'the deceased') who has served a notice under section 38 of this Act in respect of a project of material development dies before the date on which the carrying out of the project is begun, and he would have been the developing owner in relation to that project if he had still been living on that date, then for the purposes of Part III of this Act he shall be deemed to have been the developing owner in relation to that project; and section 32(7) of this Act shall have effect accordingly as if the deceased had been living on that date.
§ (2) For the purposes of the preceding subparagraph it shall be assumed that, if the deceased had still been living on the date on which the carrying out of the project is begun,—
- (a) he would on that date still be entitled to any interest in the land comprised in the project, or in part of that land, to which he was entitled at the time when he served notice of intention to carry it out, and
- (b) he would on that date still be under any contract relating to that land, or part of it, to which he was subject at that time.