426. Bodies of persons.

Subject to the statutory provisions relating to the charge of corporation tax on companies1, every body of persons is chargeable to income tax in like manner as any person is chargeable under the Income Tax Acts2.

The chamberlain or other officer acting as treasurer, auditor or receiver for the time being of any body of persons chargeable to income tax is answerable for doing all such acts as are required to be done under the Income Tax Acts for the purpose of the assessment of the body and for payment of the tax