1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 46 Persons Chargeable in a Representative Capacity (ss. 1044-1051)
  4. Chapter 1 Income tax and corporation tax (ss. 1044-1050)
  5. 1047. Liability of parents, guardians, executors and administrators.
Previous Next
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards
  Version 2 of 2    

1047. Liability of parents, guardians, executors and administrators.

(1) Where an individual chargeable to income tax dies, the executor or administrator of the deceased person shall be liable for -

(a) the tax charged on such deceased individual,

(b) the interest on late payment of tax in respect of which the deceased individual is liable, and

(c) any penalties in respect of which the deceased individual is liable,

and all such sums shall be a debt on the estate of the deceased individual and an executor or administrator may deduct all such payments out of the assets and effects of the person deceased.

(2) Where an individual chargeable to income tax is an infant, the parent or guardian of the infant shall be liable for the tax in default of payment by the infant and a parent or guardian who makes such payment shall be allowed all sums so paid in his or her accounts.

Comparing proposed amendment...
Previous Next