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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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1047Liability of parents, guardians, executors and administrators.

[ITA67 s210(1) and (2)]

(1) Where a person chargeable to income tax is an infant or dies—

(a) the parent or guardian of the infant shall be liable for the tax in default of payment by the infant, and

(b) the executor or administrator of the deceased person shall be liable for the tax charged on such deceased person,

and on neglect or refusal of payment any such person so liable may be proceeded against in the like manner as any other defaulter.

(2) A parent or guardian who makes such payment shall be allowed all sums so paid in his or her accounts, and an executor or administrator may deduct all such payments out of the assets and effects of the person deceased.

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1047Liability of parents, guardians, executors and administrators.

(1) Where an individual chargeable to income tax dies, the executor or administrator of the deceased person shall be liable for—

(a) the tax charged on such deceased individual,

(b) the interest on late payment of tax in respect of which the deceased individual is liable, and

(c) any penalties in respect of which the deceased individual is liable,

and all such sums shall be a debt on the estate of the deceased individual and an executor or administrator may deduct all such payments out of the assets and effects of the person deceased.

(2) Where an individual chargeable to income tax is an infant, the parent or guardian of the infant shall be liable for the tax in default of payment by the infant and a parent or guardian who makes such payment shall be allowed all sums so paid in his or her accounts.

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Substituted by F(No.2)A08 sched5(part2)(1)(z). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.