Indemnification of representative

(1) Every person answerable under this Act for the payment of tax on behalf of another person may retain out of any money coming to his hands on behalf of such other person so much thereof as is sufficient to pay such tax, and shall be and is hereby indemnified against any person whatever for all payments made by him in pursuance and by virtue of this Act. 37 (2) With respect to every person resident in Belize having the receipt, control, or disposal of money belonging to a non- resident person who derives income from a source in Belize, the following provisions shall apply– (a) he shall when required by the Commissioner pay the tax due and payable by the non- (b) he is hereby made personally liable for the tax payable by him on behalf of the non-resident to the extent of any amount that he has retained or should have retained under sub- section (1) of this section, but he shall not be otherwise personally liable for the tax. (3) For the purpose of this section every person who is liable under any contract to pay money to a non-resident shall be deemed to be a person having the control of money and to be acting in a representative capacity for the payment of income tax chargeable on the non-resident, and all money due by him under the contract shall be deemed to be money which comes to him on behalf of the non-resident.