Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) To the extent this Division applies to a payment only because of section 832 - 10 or 832 - 15 (a payment provision ), it applies as if:
(a) the entity that made the payment were the entity identified in the payment provision as the payer; and
(b) the recipient of the payment were the entity identified in the payment provision as the recipient.
(2) If a payment would, apart from this subsection, be made to 2 or more recipients, then this Division applies as if each part of the payment made to each such recipient were a separate payment.