PART VIII CHARGES ON NON-RESIDENTS F1

Annotations:
Amendments (Textual)
F1

See alsoFinance Act 1973 s.38and Sch.15 paras. 4to9—collection from holder of licence underPetroleum (Production) Act 1934of tax assessed on non-residents unders.38 (territorial extension of charges to tax).

Income tax

83 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable. [1952 s.374.]

1

A person in whose name a non-resident person is chargeable shall be answerable for all matters required to be done under the Income Tax Acts for the purpose of assessment and payment of income tax.

2

A person who has been charged under the Income Tax Acts in respect of any non-resident person as aforesaid may retain, out of money coming into his hands on behalf of any such person, so much thereof from time to time as is sufficient to pay the tax charged, and shall be indemnified for all such payments made in pursuance of the Income Tax Acts F2.