This is a purely technical question - I understand the practical implications of being the "representative vendor" for VAT (for those who don't know, the representative vendor is a natural person who is personally liable for the company's taxes).

So a question about the phrasing of something from the VAT Act

Section 48.

2) Every representative vendor shall as respects moneys controlled or transactions concluded or anything done by him in his representative capacity be liable for the payment of any tax, additional tax, penalty or interest chargeable under this Act in relation to such moneys or transactions as though such liability had been incurred by him personally, but such liability shall be deemed to have been incurred by him in his representative capacity only.
Now, I understand everything up to the part that I've highlighted - I'm not 100% sure what they mean by that. Any interpretation from the big boys (and girls) around here?