S.L. 123.2 · Deduction Of Tax (P.A.Y.E) Rules (S.L. 123.2)
S.L. 123.2 Art. 19Deceased payers.
If any payer dies, anything which he would have been liable to do under these Rules shall be done by his heirs, legal representatives or successors, or, in the case of a payer who paid emoluments on behalf of another person, by the person succeeding him, or, if no person succeeds him, by the person on whose behalf he paid the emoluments.