§ 52 — Chargeability of trustees, etc.

52.—(1) A receiver appointed by the court, a trustee, a guardian, a curator or a committee, having the direction, control or management of any property or concern on behalf of any incapacitated person is chargeable to tax in like manner and to the like amount as such person would be chargeable if the person were not an incapacitated person.(2) This section is not to be construed to make any person chargeable to tax in respect of an incapacitated person, liable in such respect, for a greater amount of tax than that for which the incapacitated person would have been liable had no receiver, trustee, guardian, curator or committee been appointed.

—(1) A receiver appointed by the court, a trustee, a guardian, a curator or a committee, having the direction, control or management of any property or concern on behalf of any incapacitated person is chargeable to tax in like manner and to the like amount as such person would be chargeable if the person were not an incapacitated person.

(2) This section is not to be construed to make any person chargeable to tax in respect of an incapacitated person, liable in such respect, for a greater amount of tax than that for which the incapacitated person would have been liable had no receiver, trustee, guardian, curator or committee been appointed.