27.— (1) This section applies to a deceased person—

(a) in respect of whom financial support was provided at any time, or

(b) in respect of whose partner financial support was provided at any time.

(2) The personal representative of a deceased person in relation to whom this section applies—

(a) shall, as soon as is practicable but, in any case, not less than 3 months before any distribution of the assets of the estate of the person, give the Executive—

(i) notice in writing of the representative’s intention to distribute the assets, and

(ii) a schedule of the assets by reference to the statement referred to in section 48(2) of the Capital Acquisitions Tax Consolidation Act 2003 that is applicable in the case of that estate,

and

(b) if requested in writing by the Executive to do so before the expiration of the period referred to in paragraph (a), ensure that assets of the estate are retained which are sufficient to repay any amount which may be due and payable—

(i) in respect of the amount due in relation to advances of ancillary State support paid in respect of a person or at the request of a person,

F45[(ia) pursuant to section 14J(11) in respect of the deceased person,]

(ii) pursuant to section 42 in respect of the deceased person.

(3) For the purposes of determining an amount referred to in subsection (2)(b), and notwithstanding any other provision of this Act, the means of the deceased person concerned, for the period during which the person was provided with financial support, shall, in the absence of evidence to the contrary, be calculated on the basis that the person’s assets at the time of the death of the person belonged to the person for that entire period.

(4) Without prejudice to any other obligation or liability the personal representative of a deceased person who contravenes subsection (2) and distributes the assets of the estate of the person without payment of any amount referred to in subsection (2) (b) in relation to the estate shall be personally liable for that amount but such liability shall not exceed the gross value of the estate less the funeral and testamentary expenses of the deceased.