(1) Where a debtor is employed by the State and an attachment of earnings order is made in respect of the debtor, then, for the purposes of this Act—
(a) the chief accounting officer of the Department in which the debtor is employed shall be regarded for the purposes of this Act as the employer and any transfer of the debtor from one department to another shall not be treated as a cessation of employment within the meaning of section 9(3); and
(b) any earnings paid by the State shall be treated as paid by the said chief accounting officer of the department in which the debtor is employed.
(2) For the purposes of this section, the expression “the State” includes local and public authorities of all descriptions.