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    <title>Special provisions regarding liability to pay tax, interest or penalty in certain cases.</title>
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    <description>Liability for tax, interest and penalty persists on death, partition, dissolution or termination: a person continuing a deceased&#039;s business is liable, or the legal representative is liable out of the estate if the business is discontinued; members on HUF or association partition and former partners on firm dissolution are jointly and severally liable for amounts due up to the date of partition or dissolution; wards or beneficiaries become liable on termination of guardianship or trust for amounts due up to termination. All provisions are subject to the statutory saving for the insolvency regime.</description>
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      <description>Liability for tax, interest and penalty persists on death, partition, dissolution or termination: a person continuing a deceased&#039;s business is liable, or the legal representative is liable out of the estate if the business is discontinued; members on HUF or association partition and former partners on firm dissolution are jointly and severally liable for amounts due up to the date of partition or dissolution; wards or beneficiaries become liable on termination of guardianship or trust for amounts due up to termination. All provisions are subject to the statutory saving for the insolvency regime.</description>
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