(1)  At any time before the trial of an action, a party to the action who, either as a third party or as one of 2 or more tortfeasors liable in respect of the same damage, may be held liable in the action to another party to contribute towards any debt or damages which may be recovered by the plaintiff in the action may make a written offer to that other party to contribute to a specified extent to the debt or damages.

(2)  An offer may be absolute or conditional and limited or not as to the period for its acceptance.

(3)  The party making the offer may reserve the right to bring the offer to the attention of the judge at the trial as if it were a payment into Court after all questions of liability and the amount of debt or damages have been determined.

(4)  Subrule (3) applies notwithstanding that the offer was stipulated to be without prejudice to the defence whether as against the plaintiff, the party to whom the offer is made or any other party to the action.