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Provisions in relation to income tax.
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22.—(1) The outgoing Board shall, on and after the transfer date, continue to be liable under the Income Tax Acts to prepare and deliver any statement, return or particulars required for the purposes of those Acts for any year of assessment ending on or before the 5th day of April next following that date.
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(2) Assessment to income tax for any year of assessment ending on or before the 5th day of April next following the transfer date may be made on the outgoing Board on or after that date, and income tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before that date.
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(3) For the purposes of this section the secretary of the Board or other officer performing the duties of secretary of the Board shall be deemed to be secretary of the outgoing Board or other officer performing the duties of secretary.
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(4) The Board shall be and is hereby empowered to deduct out of the emoluments of any person holding an office or employment of profit under the Board any income tax charged on the outgoing Board in respect of any office or employment of profit held by such person under the outgoing Board.
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(5) For the purposes of this section but not further or otherwise the outgoing Board shall be deemed to continue in existence on and after the date of dissolution under section 20.
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