### sec.86 Payment by trustees of deducted amounts This section applies if— an amount is payable to the registrar by an employer; and the property of the employer has become vested in, or the control of the property of the employer has passed to, a trustee. The trustee is liable to pay the amount to the registrar. (sec.86-ssec.1) This section applies if— an amount is payable to the registrar by an employer; and the property of the employer has become vested in, or the control of the property of the employer has passed to, a trustee. (sec.86-ssec.2) The trustee is liable to pay the amount to the registrar. - (a) an amount is payable to the registrar by an employer; and - (b) the property of the employer has become vested in, or the control of the property of the employer has passed to, a trustee.

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Section sec.86 - State Penalties Enforcement Act 1999 - Payment by trustees of deducted amounts — Zoe