# The Enforcement by Deduction from Accounts (Prescribed Information) Regulations 2015, Regulation 2: Interpretation


In these Regulations—
“account details” in respect of an account held by P means—
(a) any account number;
(b) any roll number;
(c) any sort code;
(d) the type of account, including whether or not it is a joint account;
(e) the account balance (in the currency in which the account is held);
(f) whether interest is payable in respect of amounts standing to the credit of the account and, if so, the rate of interest payable;
(g) any minimum balance required to keep the account open;
(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;
(i) specified information about—
(i) any account holder other than P;
(ii) any person (not falling within paragraph (i)) who is an interested third party in relation to the account;
(iii) any person who, in respect of the account, has power of attorney;
“P” means the person in respect of whom HMRC has given an information notice or, as the case may be, hold notice;
“Schedule 8” means Schedule 8 to the Finance (No.2) Act 2015;
“specified information” in respect of a person means—
(a) name and address;
(b) national insurance number;
(c) all email addresses;
(d) all telephone numbers;
(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.

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Source: https://www.legislation.gov.uk/uksi/2015/1986/regulation/2 (the official version)
Page: https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.