Statement to be prepared by trustees, etc

Any person who in whatever capacity is in receipt of any money or value being income arising from any of the sources mentioned in this Act, or belonging to any other person who is chargeable in respect thereof, or who would be so chargeable if he were resident in Belize and not an incapacitated person shall, whenever required to do so by any notice from the Commissioner, prepare and deliver within the period mentioned in such notice a list signed by him containing– (a) a true and correct statement of all such income; (b) the name and address of every person to whom the belongs and such information as the Commissioner may think necessary for the purposes of this Act, and the provisions of this Act with respect to the failure to deliver lists or particulars in accordance with a notice from the Commissioner shall apply to any such list.