Income Tax Act 1805

Trustees of incapacitated Persons to deliver Statements.

CXVI. And be it further enacted, That every Person, who shall act in any Character as aforesaid for any other Person or Persons who by reason of any such Incapacity as aforesaid cannot be charged by virtue of this Act, shall also, within the like Period, deliver to the Person or Persons appointed, to receive the same under this Act, and to whom the same ought to be delivered, in the same District in which such Person or Persons ought to be charged on his or their own Account, a Statement in Writing, signed by him, her or them, and to be made in such Form as before directed, of the Amount of the Balance of Profits and Gains to be charged on him, her, or them, on Account of such other Person or Persons, estimated during the Period and according to the Rules contained in the said Schedule, together with such Declaration of the Manner of estimating the same as aforesaid; Provided always, that where Two or more such Persons shall be liable to be charged for the same Person or Persons, estimated during the Period and according to the Rules contained in the said Schedule, together with such Statement shall be delivered by them jointly, or by One or more of them, on Behalf of him her, or themselves, and the rest of the Persons so liable; and it shall be lawful for them, or any of them, to give Notice in Writing to the additional Commissioners acting in each District, where they or any of them shall be called upon for such Statement, in what Parish or Place, or Parishes or Places they are respectively chargeable by this Act, on their, or his or her own Account, and in which of the said Parishes or Places they are desirous of being so charged on the Behalf of such other Person or Persons for whom they so act in any of the Characters before mentioned, and they shall be assessed accordingly by one Assessment, in such Parish or Place, provided any one of such Persons shall be liable to be charged on his or her own Account in such Parish or Place; and if more than one Assessed shall be made on such Persons, or any of them, on the same Accout, they and every of them shall be relieved from such double Assessment, by like Applications to the Commissioners, as are allowed in other Cases by this Act.