Taxes Management Act 1970 (c. 9)

PART VII Persons Chargeable in a Representative Capacity, etc.

Income tax

73 Further provision as to infants

If a person chargeable to income tax is an infant, then his parent, guardian or tutor—

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

(b) on neglect or refusal of payment, may be proceeded against in like manner as any other defaulter, and

(c) if he makes such payment, shall be allowed all sums so paid in his accounts.