{
  "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/1986",
  "legislation_title": "The Enforcement by Deduction from Accounts (Prescribed Information) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“account details” in respect of an account held by P means—\n(a) any account number;\n(b) any roll number;\n(c) any sort code;\n(d) the type of account, including whether or not it is a joint account;\n(e) the account balance (in the currency in which the account is held);\n(f) whether interest is payable in respect of amounts standing to the credit of the account and, if so, the rate of interest payable;\n(g) any minimum balance required to keep the account open;\n(h) any contractual term by virtue of which an account holder or interested third party may suffer economic loss where a hold notice or deduction notice is, or has been, given;\n(i) specified information about—\n(i) any account holder other than P;\n(ii) any person (not falling within paragraph (i)) who is an interested third party in relation to the account;\n(iii) any person who, in respect of the account, has power of attorney;\n“P” means the person in respect of whom HMRC has given an information notice or, as the case may be, hold notice;\n“Schedule 8” means Schedule 8 to the Finance (No.2) Act 2015;\n“specified information” in respect of a person means—\n(a) name and address;\n(b) national insurance number;\n(c) all email addresses;\n(d) all telephone numbers;\n(e) in respect of an account which is a joint account, the proportion of the balance of that joint account to which the person is entitled.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1986/regulation/2",
    "retrieved_at": "2026-10-28T23:29:32.965797+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}