199. Who may act for incapacitated or non-resident person

Every person chargeable with tax under this

Where any person acting as trustee or executor has paid tax, and no assets of the trust or estate come into his possession or control out of which he could retain the tax so paid, such tax shall be a debt due from the beneficiaries of the trust or estate, to the trustee or executor.

Where a person chargeable with tax or from whom tax is recoverable in respect of the income of another person, pays such tax, and no assets of such other person come into his possession or control out of which he could retain the amount of the tax so paid, such tax shall be a debt due to him from such other person.