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Non-residents: assessment.
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200.—A person not resident in the State, whether a citizen of Ireland or not, shall be assessable and chargeable in the name of any trustee, guardian, or committee of such person, or of any factor, agent, receiver, branch, or manager, whether such factor, agent, receiver, branch, or manager has the receipt of the profits or gains or not, in like manner and to the like amount as such non-resident person would be assessed and charged if he were resident in the State and in the actual receipt of such profits or gains:
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Provided that in the case of a partnership, the precedent partner (as defined in section 69) or if there is no precedent partner, the factor, agent, receiver, branch, or manager shall be deemed to be the agent of a non-resident partner.
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