PART VII U.K. PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.

Income Tax U.K.

73 Further provision as to infants. E+W+N.I.

If a person chargeable to income tax is an infant, then his [F1 parent , guardian or tutor][F1 parent 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.

Textual Amendments

F1 Words in s. 73 substituted (S.) (25.9.1991) by Age of Legal Capacity (Scotland) Act 1991 (c. 50, SIF 49:8), ss. 10(1), 11(2), Sch. 1 para.33 (with s. 1(3))