(1) The chargeable income of a non-resident, where it is not charged to tax directly on him or her, is charged to tax on his or her agent in the same amount as would have been charged on the non-resident.
(2) For the purposes of this section “agent”, in relation to a non-resident, means a person who—
(a) has the management or control of property in Saint Lucia of such non-resident;
(b) is appointed by the non-resident to act on his or her behalf; or
(c) carries on business with a non-resident in circumstances to which section 23(2)(b) applies.