Full legislation
s.37
Surcharge in respect of deceased persons
(1)
Where a person referred to in
section 32
dies at any time before or after he is surcharged under that section, the Financial Secretary may surcharge the personal representative of such person and the provisions of this Part shall thereupon apply to the personal representative as respects the estate of the deceased person as they would have applied to the deceased person if he were alive.
(2)
For the purposes of this section
personal
representative
(
遺產代理人
) means the
executor or administrator for the time being of a deceased
person.