INCOME TAX ACT 1967 (ACT 53)
PART IV - PERSONS CHARGEABLE




Section 71. Masters of ships and captains of aircraft.




The master of any ship and the captain of any aircraft owned or chartered by a person who is assessable and chargeable to tax in consequence of the application of section 54 shall (though not to the exclusion of any other agent) be deemed to be the agent of that person and shall be assessable and chargeable to tax on behalf of that person.



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