(1)
A company may be charged to tax —
(a)
in its own name ;
(b)
in the name of any principal officer, attorney, factor, agent or representative of the company in Nigeria in the same manner or amount that the company would have been charged ; or
(c)
in the name of its receiver, liquidator, or administrator, in the same manner or amount that the company would have been charged if no receiver, liquidator or administrator had been appointed.
(2)
An individual may be charged to tax —
(a)
in the individual's name ;
(b)
in the name of a family, trustee or estate; or
(c)
in the name of an administrator, or any attorney, agent or representative in Nigeria, in like manner and to like amount as such an individual would have been charged if no administrator, attorney, agent or representative had been appointed.