Regulation 12 (1) An employer or self-employed person shall abide by obligations under the Act and these Regulations in respect of payment of contributions and submission of contribution reports. (2) Despite sub-regulation (1) or a provision in any other law a person who assumes responsibility as an employer in an establishment is responsible for (a) the payment of contributions; (b) the payment of moneys due to the Scheme; or (c) the submission of documents to the Director-General, in cases where the previous employer was in default. (3) For the purpose of this regulation, employer includes a company in liquidation under the Companies Act, 1963 (Act 179) or the Bodies Corporate (Official Liquidation) Act, 1963 (Act 180).