Association of persons formed for a specific event: income taxed up to dissolution date and assessed under related procedural provisions. Income of an association of persons, body of individuals or artificial juridical person formed for a particular event or purpose and likely to dissolve in the same tax year is chargeable to tax for that year for the period from the first day of the tax year to the date of dissolution; assessment proceedings shall, so far as may be, follow the procedures specified in section 317(2) to (6).