The institution of any proceedings under any other written law against the Government or the Director General shall not relieve any natural person or Constituent Entity from liability under this Part for the payment of any tax, debt or other sum for which he is or may be liable to pay under this Part.
Constituent Entity
Defined · s 157
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;
Finance (No. 2)