(1) So much of any tax due and payable by a disposer as is attributable to income accrued under a disposition, but charged to tax in the name of the disposer under sections 14, 15(5) or 16, may be recovered from the assets of the disposition.
(2) For the purposes of subsection (1), the tax attributable to income considered to have accrued to a disposer under sections 14, 15(5) or 16, means the amount by which the tax charged under section 80 has been increased by the inclusion of such income in the assessable income of the disposer.
(3) Where income is considered to have accrued to the disposer under 2 or more dispositions the amount ascertained under subsection (2) is to be apportioned between those dispositions in such proportions as the chargeable income of each such disposition bears to the total chargeable income of all such dispositions.