(1) For the purposes of a notice of attachment, where a relevant person is a Minister of the Government (including the Minister) or apublic body, any amount of money, including interest on that money, which at the time the notice of attachment is received by the relevant person is -
(a) to be paid to the overpaid person for the overpaid person's sole benefit, or
(b) to be paid to the overpaid person and any other person or persons for their joint benefit,
under any enactment that may be prescribed, shall be regarded as a debt due by the relevant person to the overpaid person at that time.
(2) Subject to subsection (3), where subsection (1) applies, the amount due to the overpaid person and any other person or persons (in this subsection referred to as the 'other party or parties') for their joint benefit shall be deemed to be due to the overpaid person and the other party or parties in equal shares, and accordingly only the portion of the amount due so deemed shall be regarded as a deb
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