45 
enemy, by way of dividends, interest or share of profits, shall 
be paid by the person, firm or company by whom it would 
have been payable to the Custodian to hold subject to the 
provisions of this Act and any Order in Council made there 
under, and the payment shall be accompanied by such par 
ticulars as the Board of Trade may prescribe, or as the 
Custodian, if so authorised by the Board of Trade, may require. 
Any payment required to be made under this subsection 
to the Custodian shall be made— 
(a) within fourteen days after the passing of this Act, if 
the sum, had a state of war not existed, would have 
been paid before the passing of this Act ; and 
(b) in any other case within fourteen days after it would 
have been paid. 
(2) Where before the passing of this Act any such sum has 
been paid into any account with a bank, or has been paid 
to any other person in trust for an enemy, the person, firm or 
company by whom the payment was made shall, within four 
teen days after the passing of this Act, by notice in writing, 
require the bank or person to pay the sum over to the Custodian 
to hold as aforesaid, and shall furnish the Custodian with such 
particulars as aforesaid. The bank or other person shall, 
within one week after the receipt of the notice, comply with 
the requirement and shall be exempt from all liability for 
having done so. 
(3) If any person fails to make or require the making of any 
Payment or to furnish the prescribed particulars within the 
time mentioned in this section, he shall, on conviction under 
the Summary Jurisdiction Acts, be liable to a fine not exceeding 
°ne hundred pounds or to imprisonment, with or without hard 
labour, for a term not exceeding six months, or to both such 
fine and imprisonment, and in addition to a further fine not 
exceeding fifty pounds for every day during which the default 
continues, and every director, manager, secretary or officer of 
a company, or any other person who is knowingly a party to 
the default shall, on the like conviction, be liable to the like 
Penalty. 
(4) If, in the case of any person, firm or company whose 
books and documents are liable to inspection under sub 
notion (2) of section two of the Trading with the Enemy Act, 
1914 [4 & 5 Geo. 5, c. 87] (hereinafter referred to as the principal 
Act), any question arises as to the amount which w’ould have 
been so payable and paid as aforesaid, the question shall be