If a person becomes incapacitated, his current tax period shall end on the day before the person became an incapacitated person. A new tax period shall commence on the day the person became incapacitated person in the name of the legal representative.

For the purposes of Clause (1) of this Article, the 'incapacitated person' means a registrant who dies, or goes into liquidation or receivership, or becomes bankrupt or incapacitated.

For the purposes of the new tax period referred to in Clause (1) and subsequent tax periods, the legal representative shall be treated as the registrant himself for the purposes of the Decree-Law and this Resolution throughout the period of incapacitation.