Section 25 | Death.

(1)The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death—

(a)he was (or is alleged to have been) subject to a charging authority’s community charge,

(b)he was (or is alleged to have been) liable to pay an amount under section 9 above,

(c)he was (or is alleged to have been) liable, as spouse or manager, under section 16 or 17 above, or

(d)a penalty was imposed on him under Schedule 3 below.

(2)Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

(3)The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).

(4)The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.

(5)The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.

(6)The regulations may provide that proceedings (whether by way of appeal under section 23 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.