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 F1parent , guardian or tutorF1parent or guardian—

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.