Estate managers' liability for VAT: administrators and receivers are liable for tax, interest and penalties as if the dealer.

When a dealer's business estate is under the control of the Court of Wards, Administrator General, Official Trustee or any receiver or manager (including any person who in fact manages the business), VAT, interest and penalty shall be levied upon and be recoverable from such estate controller in like manner and to the same extent as it would be assessable upon and recoverable from the dealer, and the provisions of the Act shall, so far as may be, apply accordingly.

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