Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 52

Joint trustees and executors

51. Where two or more persons act in the capacity of trustees of a trust or executors of a deceased person's estate, they may be charged jointly or severally with the income tax, wealth tax or gifts tax with which they are chargeable in that capacity under this Act, and shall be jointly and severally liable for payment of such taxes.


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