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Section 18 Accounts which may be subject to a direct deduction orderI1I2

England and Wales

(1)

The Minister may make a direct deduction order in respect of any account which—

(a)

is held by a liable person, and

(b)

contains an amount in which the Minister considers the liable person has a beneficial interest.

(2)

The Minister may make a direct deduction order in respect of a joint account only if the liable person does not hold a sole account in respect of which a deduction order may be made which would be likely to result in the recovery of the payable amount within a reasonable period of time.

(3)

But subsection (2) does not apply if all the joint account holders are liable persons in relation to the same payable amount.

Annotations

Commencement

I1

S. 18 not in force at Royal Assent, see s. 109(1)

I2

S. 18 in force at 1.4.2026 by S.I. 2026/371, reg. 2(a)