§ Assessment and Collection.
§ 1. The National Defence Contribution payable in respect of any chargeable accounting period shall be assessed on the person carrying on the trade or business in that period.
§ 2. Where two or more persons were carrying on the trade or business jointly m the relevant chargeable accounting period, the assessment shall be made upon them jointly and, in the case of a partnership, may be made in the partnership name, if any.
§ 3. Where by virtue of the foregoing provisions of this Schedule an assessment could, but for his death, be made on any person either solely or jointly with any other person, the assessment may be made on his personal representative either solely or jointly with that other person, as the case may be.
§ 4. Where any person liable to assessment under the foregoing provisions of this Schedule in respect of the profits arising from a trade or business in any chargeable accounting period is not resident in the United Kingdom, an assessment may be made upon any agent, 526 manager, or factor resident in the United Kingdom through whom the trade or business was carried on in that period.
§ 5. An assessment (including an additional assessment) may be made at any time within six years from the end of the chargeable accounting period in respect of which the assessment is made, and in the absence of a satisfactory return or other information on Which to make an assessment the Commissioners of Inland Revenue may make an assessment according to the best of their judgment.
§ 6. The Commissioners of Inland Revenue may make regulations with respect to the assessment and collection of the National Defence Contribution and may by those regulations apply and adapt any enactments relating to the assessment and collection of Income Tax.