25. In Article 33 (liability orders), after paragraph (4) there shall be added—
“(5) Where regulations have been made under Article 29(3)(a)—
(a)the liable person fails to make a payment (for the purposes of paragraph (1)(a)); and
(b)a payment is not paid (for the purposes of paragraph (3)),
unless the payment is made to, or through, the person specified in or by virtue of those regulations for the case of the liable person in question.”.