18. Any person who deducts a sum at source pursuant to section 16 is deemed to hold that sum in trust for the Minister and shall keep it separate from his own funds.
In the event of the bankruptcy of that person or the winding-up or alienation of the person’s property, any sum so deducted shall constitute an autonomous and distinct patrimony not forming part of the property subject to the bankruptcy, winding-up or alienation, whether or not the sum deducted has in fact been kept separate from the person’s own funds.