Income Tax Act 1805

Trustees, Guardians, and Receivers, to be charged.

XCIX. And be it further enacted, That the Trustee or Trustees, Guardian or Guardians, Tutor or Tutors, Curator or Curators, Committee or Committees, of any Person of Persons being Infants, or married Women, Lunaticks, Idiots, or Insane, having the Direction Controul or Management of the Property or Concerns of such Infants, married Women, Lunaticks, Idiots, or insane Persons, whether such Infants, married Women. Lunaticks, Idiots, or insane Persons, shall reside in Great Britain or not, shall be chargeable to the said Duties, in like Manner as and to the same Amount, as would be charged if such Infants were of full Age, or such married Women were sole, or such Lunaticks, Idiots, or insane Persons, were capable to act for themselves; and any Person or Persons not resident in Great Britain, whether Subjects of His Majesty or not, shall be chargeable in the Name or Names of such Trustee or Trustees, Guardian or Guardians, Tutor or Tutors, Curator or Curators, Committee or Committees, or of any Agent or Agents, or Receiver or Receivers, having the Receipt of any Profits or Gains arising as herein mentioned, and belonging to such Person or Persons, in the like Manner, and to the like Amount as would be charged if such Person, were resident in Great Britain, and in the actual Receipt thereof; and every, such Trustee, Guardian, Tutor, Curator, Committee, Agent, or Receiver, shall be answerable for the doing all such Acts. Matters, and Things, as shall be required to be done by virtue of this Act, in order to the assessing such Person to the Duties granted by this Act, and paying the same.