{
  "url": "https://openlegislation.uk/public-authorities-fraud-error-and-recovery-act-2025/section-18",
  "json_url": "https://openlegislation.uk/public-authorities-fraud-error-and-recovery-act-2025/section-18.json",
  "legislation": "ukpga/2025/28",
  "legislation_title": "Public Authorities (Fraud, Error and Recovery) Act 2025",
  "legislation_url": "https://openlegislation.uk/public-authorities-fraud-error-and-recovery-act-2025",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Accounts which may be subject to a direct deduction order",
  "text": "(1) The Minister may make a direct deduction order in respect of any account which—\n(a) is held by a liable person, and\n(b) contains an amount in which the Minister considers the liable person has a beneficial interest.\n(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.\n(3) But subsection (2) does not apply if all the joint account holders are liable persons in relation to the same payable amount.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 18 not in force at Royal Assent, see s. 109(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 18 in force at 1.4.2026 by S.I. 2026/371, reg. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/28/section/18",
    "retrieved_at": "2026-10-31T10:27:04.329230+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."
}