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Taxes Management Act 1970
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74Personal representatives
(1)If a person chargeable to income tax dies, the executor or administrator of the person deceased shall be liable for the tax chargeable on such deceased person, and may deduct any payments made under this section out of the assets and effects of the person deceased.
(2)On neglect or refusal of payment, any person liable under this section may be proceeded against in like manner as any other defaulter.
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