(1) Where any individual dies, then in respect of any tax payable under an assessment—
(a) made upon him or her prior to and remaining unpaid at his or her death;
(b) made upon his or her executor under section 17 in respect of income accrued to his or her death; or
(c) made upon his or her executor under section 18 in respect of income accrued after death to the estate of the deceased person,
the amount of tax unpaid by that person in his or her lifetime or payable under an assessment made on his or her executor is a debt due and payable out of the estate of the deceased person.
(2) Where a company is being wound up, then in respect of any tax payable under an assessment—
(a) made upon the company, prior to and remaining unpaid at the commencement of the liquidation;
(b) made upon the liquidator in respect of income accrued prior to commencement of the liquidation; or
(c) made upon the liquidator in respect of income accrued during the winding up of the company, the amount of tax unpaid by the company or payable by the liquidator is a debt due and payable out of the assets of the company.
(3) Where any person is chargeable to tax under section 15(1) as trustee of a trust to the income of which there is no beneficiary immediately entitled, then any tax payable by the trustee is due and payable out of the assets of the trust.
(4) Where any person is chargeable to tax under sections 19 or 20 as trustee for an incapacitated or an insolvent person, any tax payable by the trustee is due and payable out of the assets of that person.
(5) Where any person is chargeable to tax under section 22 as agent for a non-resident, any tax payable is due and payable out of the assets in Saint Lucia of the non-resident.