Regulation 12
Return to be rendered in event of death of employer
of Deduction of Income Tax (Employments) Rules
Subsidiary LegislationIn forceProvision 12 of 16
Regulation 12
In the event of the death of an employer, any return which the deceased would have been liable to render under rule 10 shall be rendered —
(a)
in the case of an employer paying emoluments on his own account, by the personal representative of the deceased; and
(b)
in the case of an employer paying emoluments on behalf of another person, by the person succeeding him, or if there is no person succeeding him, by the person on whose behalf the deceased paid the emoluments.