Section 27 Restrictions on accounts: account holdersI1I2
England and Wales
Where a notice under section 21(1) (a “pre-deduction notice”), or a copy of a direct deduction order under section 17, is given to a person (other than a bank) in relation to an account, they must not do anything to frustrate the effect of the pre-deduction notice or the direct deduction order.
The requirement in subsection (1) ceases to apply when—
in relation to a pre-deduction notice, a notice under section 21(8) (notice of decision not to make a direct deduction order), or a copy of a direct deduction order under section 17, is given to the person;
in relation to a direct deduction order—
all the deductions under the order have been made, or
the order is revoked.
In subsection (1), the reference to frustrating the effect of a pre-deduction notice is a reference to frustrating the effect of the proposed direct deduction order the terms of which are set out in the notice.
Annotations
Commencement
- I1
S. 27 not in force at Royal Assent, see s. 109(1)
- I2
S. 27 in force at 1.4.2026 by S.I. 2026/371, reg. 2(a)