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    <title>Notice to a third person under section 79(1) (c)</title>
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    <description>Notice under section 79(1)(c) directs a third party who holds or owes money to a taxable person to pay a specified sum to the Government; payment in compliance is deemed a payment by the taxable person and a government certificate will discharge the third party to that extent. The notice warns that any post-notice discharge by the third party makes them personally liable to the Government for the discharged amount or the taxable person&#039;s liability, whichever is less, and non-compliance will attract statutory recovery consequences.</description>
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      <description>Notice under section 79(1)(c) directs a third party who holds or owes money to a taxable person to pay a specified sum to the Government; payment in compliance is deemed a payment by the taxable person and a government certificate will discharge the third party to that extent. The notice warns that any post-notice discharge by the third party makes them personally liable to the Government for the discharged amount or the taxable person&#039;s liability, whichever is less, and non-compliance will attract statutory recovery consequences.</description>
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