Power to remit tax

The Minister may remit taxes in whole or part, including any arrears and interest, in the case of any disaster as followstax in case of disaster or disease. (a) a hurricane, other act of God, invasion, civil commotion, fire or other occurrence which causes any destruction or grievous damage to cultivated crops or any dwelling houses or other buildings; or (b) an infectious disease which causes economic hardship in the country of Belize, notwithstanding there is no physical destruction or damage to property.