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.