Officers of unincorporated bodies

—(1) A liability or obligation imposed by tax legislation on an unincorporated body is imposed on the body and on any person who is an officer of the body at the time the liability or obligation is imposed, and the body and each such officer is jointly and severally liable for that liability or obligation. (2) For the purposes of the tax legislation, the existence of an unincorporated body and any taxable activity carried on by the unincorporated body shall be deemed not to be affected by any change in its members or officers. (3) A document which is required to be served on an unincorporated body under the tax legislation may be served on an officer of the body. Tax Administration and Procedure CAP. 51 53 (4) An offence under the tax legislation committed by an unincorporated body is taken to have been committed by the officers of the unincorporated body.