74.—(1) Where an attachment of earnings order has been made, the employer shall, if he has been served with the order, comply with it; but he shall be under no liability for non-compliance before seven days have elapsed since the service.
(2) Where a person is served with an attachment of earnings order directed to him and he has not the debtor in his employment, or the debtor subsequently ceases to be in his employment, he shall (in either case), within 10 days from the date of service or, as the case may be, the cesser, give notice in writing of that fact to the Office.
(3) Part II of Schedule 1 shall have effect with respect to the priority to be accorded as between two or more attachment of earnings orders directed to a person either by the Office and a court, or by a court, in respect of the same debtor.
(4) On any occasion when the employer makes, in compliance with the order, a deduction from the debtor's earnings—
(a)he shall be entitled to deduct, in addition,[F1 £1] or such other sum as may be prescribed by rules towards his clerical and administrative costs; and
(b)he shall give to the debtor a statement in writing of the total amount of the deduction.
(5) Any sum deducted by the employer from the debtor's earnings in compliance with the order, but not yet paid to the Office, shall in the bankruptcy or winding-up of the employer be treated as money held by the employer on trust for the Office.
F1SR 1993/334