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Income Tax Act, 1967.
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Protection for trustees, agents and receivers.

213.—(1) A trustee who has authorised the receipt of profits arising from trust property by, or by the agent of, the person entitled thereto shall not, if—

(a) that person or agent actually received the profits under that authority, and

(b) the trustee returns a list, as required by section 176, of the name, address and profits of that person,

be required to do any other act for the purpose of the assessment of that person, unless the Revenue Commissioners require the testimony of the trustee pursuant to this Act.

(2) An agent or receiver of any person resident in the State, other than an incapacitated person, shall not, if he returns a list, as required by section 176, of the name, address and profits of that person, be required to do any other act for the purpose of the assessment of that person, unless the Revenue Commissioners require the testimony of the agent or receiver pursuant to this Act.