§ 54 — Liability of person chargeable in respect of incapacitated person

54. The person who is chargeable in respect of an incapacitated person, or in whose name a non‑resident person is chargeable, is answerable for all matters required to be done by virtue of this Act for the assessment of the income of any person for whom the firstmentioned person acts and for paying the tax chargeable thereon.