Designation of representative

—(1) If there is more than one representative in respect of a person, that person shall designate who will serve as their (2) If there is no designation under sub-section (3), every representative in respect of a person shall serve as that person’s representative until a designation is made. (3) If a representative of a person designated under sub- section (3) is unable to perform duties, the Director General may, by notice to the person and the other individual concerned, 52 CAP. 51 Tax Administration and Procedure declare another individual to be a representative of the person for the purposes of this Act. (4) The designation under sub-section (2) shall be of a person residing in Belize, unless there is none in relation to the