If the Surrendering Entity fails to act in accordance with rule 9.5.2 the Tax Department may, by notice to the Surrendering Entity give such directions as they think fit as to which notice or notices are to be ineffective or are to have effect in a lesser amount. The Tax Department must at the same time send a copy of the notice to the Claimant Entity, or each Claimant Entity, affected by their action.

Amended (as from 18th June 2014)