Cap. 372 Art. 7Manager of corporatebodiesof persons.

(1) The manager or other principal officer of every body of persons shall be answerable for doing all such acts, matters and things as are required to be done by virtue of the Income Tax Acts for the assessment of such body and payment of the tax.

(2) Every such principal officer shall pay the tax out of the property of the body of persons. He shall, however, be liable for payment personally, and jointly and severally with any other person responsible therefor, if at any time after 1st January, 1979 he had in his possession or control any property belonging to the body of persons which could have been used to pay the tax then due.

(3) The liquidator of a company which is being wound up shall not distribute any of the assets of the company to its shareholders unless he had made provision, in so far as he is able to do so out of the assets of the company, for the payment in full of any tax which he knows of or might reasonably expect to be payable by the company under the Income Tax Acts and in default, such liquidator shall be liable personally, and jointly and severally with any other person responsible therefor, for payment of the tax due: Provided that this sub-article shall not apply to an official receiver, or any other person, appointed in accordance with the provisions of article 225 of the Companies Act.