Clause 5

by deleting subsection (6);

by inserting, immediately after subsection (7), the following subsections:“(7A) Where an agent makes any payment of moneys to the Commissioner under this section —

the agent shall be deemed to have been acting under the authority of the person by whom the duty is payable (referred to in this section as the person in default);

the agent is hereby indemnified in respect of the payment to the Commissioner;

the amount of the duty due from the person in default shall be reduced by the amount paid by the agent to the Commissioner; and

the amount of the reduction shall, to the extent of that amount, be deemed to have been paid to the person in default in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the person in default.(7B) Where —

an amount of duty is due from any person under this Act otherwise than as an agent under this section;

except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the person in default by or under any written law, contract or scheme; and

before payment of the amount referred to in paragraph (b) is made to the person in default, the Commissioner serves notice on any public officer by whom the payment is to be made that the duty is due from the person in default,then the public officer shall, notwithstanding any other written law, contract or scheme, be entitled to reduce the amount referred to in paragraph (b) by the amount of the whole or any part of the duty referred to in paragraph (a), and if the public officer makes such a reduction —

the amount of the duty referred to in paragraph (a) shall be reduced by the amount of the reduction; and

the amount of the reduction shall, to the extent of such amount, be deemed to have been paid to the person in default in accordance with any law, contract or scheme governing the payment of moneys referred to in paragraph (b) to the person in default.”; and

by deleting the word “agents” in the section heading and substituting the words “agent, etc., for recovery of duty”.