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Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)

24. Death of employer

Where an employer dies, anything that the employer would have been liable to do under these Regulations shall be done by the employer's personal representative, or, in the case of an employer who paid relevant emoluments on behalf of another person, by the person succeeding the employer or, if there is no such person, the person on whose behalf the employer paid relevant emoluments.