Compliance with notice

—(1) A third party who pays the Director General pursuant to section 82 shall be78 CAP. 51 Tax Administration and Procedure (a) treated as having acted with the authority of the taxpayer and of all other persons concerned; and (b) indemnified in respect of the payment against all proceedings, civil or criminal, and all processes, judicial or extra-judicial. (2) A third party who pays the Director General pursuant to this section may be entitled to recover the amount paid from the taxpayer originally liable to make the payment. (3) Sub-section (1) applies irrespective of a provision to the contrary in written law, contract, or agreement. (4) A notice under section 82 ceases to have effect once the tax or obligations described in it is paid or otherwise satisfied. (5) If a third party served with a notice under section 82 is unable to comply with the notice by reason of lack of money owing to or held for the taxpayer, the third party shall notify the (6) A third party notice under sub-section (5) shall– (a) be in writing; (b) set out the reasons for the inability; and (c) be filed with the Director General as soon as practicable after the third party becomes aware of the inability and, in any event, before the payment date specified in the section 82 (7) On receipt of a third party notice the Director General may, by notice served on the third partyTax Administration and Procedure CAP. 51 79 (a) accept the third party notice and cancel or amend the section 81 notice; or (b) reject the third party notice. (8) The filing of a third party notice has no effect on the third party’s personal liability for amounts under section 82 (7) unless the Director General cancels or amends the notice. (9) For the purposes of this section“third party” means a third party debtor served with a notice under 82; and “third party notice” means a notice issued under section 82.