Special Rules

(1) No action lies against any person for deducting or withholding any sum of money in compliance or intended compliance with these Rules in the absence of proof of malice. (2) Where these Rules require an amount to be deducted or withheld, an agreement by the person upon whom the obligations is imposed not to deduct or withhold that amount or any portion thereof shall be void. (3) Where an amount has been deducted from the emoluments of an employee under these Rules but has not been remitted to the Commissioner, such amount shall be kept separate and apart from all other monies in his possession and shall be deemed to be held in trust for the Crown. (4) In the event of the death, liquidation, assignment or bankruptcy of an employer, an amount equal to the amount that bey paragraph (3) is deemed to be held in trust for the Crown shall be deemed to be separate from and to form no part of the estate of the deceased employer or the estate in liquidation, assignment or bankruptcy, whether or not that amount has in fact been kept separate and apart from other monies or assets of the estate. (5) Every assignee, liquidator, administrator, executor or other like person, other than a trustee in bankruptcy, shall before distributing any property in his possession or under his control, obtain a certificate from the Commissioner certifying that all amounts payable under these Rules and that are chargeable against or payable out of the property in his possession or under his control have been paid, and any such person who distributes any such property without having obtained a certificate as prescribed by this paragraph shall be personally liable for all unpaid amounts. (6) Where a person on whose behalf amounts have been deducted or withheld under the provisions of rule 5 was not liable to pay any tax or where the aggregate of the amounts so deducted or withheld is in excess of the tax that he was liable to 100 Income and Business Tax pay for the basis year, the Commissioner shall pay to him the amounts so deducted or withheld or such part thereof as he was not liable to pay provided that– (a) he has filed a return of income for the basis year under the provisions of section 30 (2) of the Act; and (b) he has made application for refund of the overpayment within six years of the end of the basis year; and (c) he is not otherwise liable or about to become liable to make a payment under the provisions of the Act or these Rules, in which case the Commissioner may apply the otherwise payable under this paragraph to that payment and notify him thereof.