94. Proceedings against persons not primarily liable

Where, under this Act, any person is substituted for another with respect to any provisions of this Act, any order, summons, notice or proceeding which, for the purpose of any of those provisions, is by or under this Act required or authorised to be served on or taken in relation to that other person, is hereby required or authorised (as the case may be) to be served on or taken in relation to the first-mentioned person.[87