1046 Liability of trustees, etc

The representative of an incapacitated person or of a non-resident person is answerable under the Income Tax Acts regarding the assessment and payment of income tax. Such representatives may retain so much of the money coming in to their hands on behalf of the incapacitated or non-resident person as is sufficient to pay the tax charged and are indemnified for all such payments made under the Income Tax Acts. These provisions also apply to a person in whose name a non-resident person is chargeable to corporation tax.

Relevant Date: Finance Act 2019