Tax recovery by third party notice can compel payment of funds due to a taxpayer and create personal liability. Section 226 empowers the Assessing Officer or Tax Recovery Officer to recover tax by requisitioning employers to deduct arrears from salary (subject to exemption from attachment), and by issuing notices to third parties who owe or may hold money for an assessee, directing payment of sums sufficient to meet arrears. Notices presume equal shares in joint accounts, must be copied to the assessee and joint holders, and entitle the receiver to a receipt; an objecting payor who makes a materially false sworn statement becomes personally liable. The officer may also apply to courts holding the assessee's money and, if authorised, distrain and sell movable property under the Third Schedule.