30 Persons chargeable to tax

(1) Subject to the provisions of this Bill, a taxable person shall be chargeable to tax:

(a) in his name; or

(b) in the name of any Receiver, Trustee, Guardian, Guarantor or Committee who has the control or management of any property or concern on his behalf.

(2) Any person who is chargeable to tax shall be answerable for all matters within his competence which are required to be done by virtue of this Bill for the assessment of the income of such taxable person and payment of any charge thereon.

(3) Where two or more persons act in the capacity of trustees, they may be charged jointly or severally with the tax with which they are chargeable in that capacity and shall be jointly and severally liable for payment of the same.