Section 549: Person liable
2146.This section states who is liable for any tax charged. It is based on sections 59(1) and 469(3) of ICTA.
2146.This section states who is liable for any tax charged. It is based on sections 59(1) and 469(3) of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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