as such non-resident person would be assessed and charged if
 he were resident in the Colony and in the actual receipt of
 such income.

Acts etc. to 21. The person who is chargeable to tax under sections
he done by 19 and 20 shall be answerable for all matters required to be
trustees, done by virtue of this Ordinance for the assessment of the
 income of any peron for whom lihe acts and for the payment
 of the tax chargeable thereon.

Agents etc. of 22. Any resident agent, trustee, mortgager or other per-
non-residents son who transmits rent, interest or income derived from any
to be assessed. other source within the Colony to a non-resident person shall
 be deemed to be the agent of such non-resident person and
 shall be assessed and shall pay the tax accordingly.

Tndemnifica- 23. Every person answerable under this Ordinance for
tion of repre- the payment of tax on behalf of another person may retain
sentative. out of any money coming to his hands on behalf of such other
 persons so much thereof as shall be sufficient to pay such tax,
 and shall be and is hereby indemnified against any person
 whatsoever for all payments made by him in pursuance and
 by virtue of this Ordinance.

Income derived 24. (1) Where any person transfers property to a minor,
from property otherwise than in exchange for valuable and sufficient con-
transferred sideration, either directly or indirectly or through the inter-
 vention of a trust or by any means whatsoever, such person
 shadl nevertheless, during the period of the minority of the
 transferee be liable to be assessed on the income derived from
 such property, or from property substituted therefore, as if
 such transfer had not been made.
 (2) Where in the case of any transfer covered by this
 section the transferee has in fact paid or suffered any tax in
 respect of the income then in ascertaining the total tax charge-
 able on the transferer in respect of his own income and that
 charged on him under this section an allowance shall be made
 equal to the tax paid or suffered already by the transferee.


Income of
property
transferred in
trust to be
income of
transferor in
certain cases


 25. Where a person transfers property in trust and pro-
vides that the corpus of the trust shall revert either to the
transferor or to such person as he may determine at a future
date, or where a trust provides that during the lifetime of the
transferor no disposition or other dealing with the trust


1967.


No. 21.


Income Tax.