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Section 31

Joint and several liability of partners, officials, committee members or directors

of Tourism Tax Act 2017

ActIn forceProvision 42 of 88
Section 31

(2)

In relation to a company that is being wound up, the directors of such company shall only be liable where the assets of the company are insufficient to meet the amount due, after paying any sum having priority under the Companies Act 2016 [Act 777] in relation to the application of the assets of the company in such winding up over the tourism tax, penalty, surcharge or other money.

PART VIA

RULING

Read in full context — Tourism Tax Act 2017 →