[177A.-Death of scheme employer.  

(1) Where a scheme employer has died, his personal representatives may make a written application to the Board under this section for the amendment of the registration of the scheme.
(2) If on receiving an application under this section the Board are satisfied that, apart from the death of the scheme employer, there would be no grounds for cancelling the registration of the scheme, the Board shall amend the registration of the scheme by substituting the personal representatives for the deceased scheme employer.
(3) An application under this section shall be made before the end of the period of one month beginning with the date of the grant of probate or letters of administration or, in Scotland, confirmation of executors.
(4) Where the Board amend the registration of a scheme under this section, this Chapter shall (subject to any necessary modifications) have effect as if the personal representatives had been the scheme employer throughout.
(5) The Board shall give notice to the personal representatives if they refuse an application under this section.

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19 See 1997 s.61 and Sch.18 Pt.VI(3) and 1998 Sch.11 (transitional)-relief to be phased out: no-relief in relation to payments made by reference to profit periods beginning on or after 1 January 2000.