OpenLegislation

Section 37 DeputiesI1I2

England and Wales

(1)

This section applies where a person (a “deputy”) acts on behalf of an account holder (including a liable person) in relation to their account by virtue of—

(a)

a power of attorney, or

(b)

an appointment by, or an order of, a court.

(2)

The following provisions apply in relation to the deputy of the account holder as they apply in relation to the account holder—

(3)

Section 29(7)(a) and (b) applies in relation to the deputy of the account holder instead of the account holder.

(4)

Subsection (5) applies where—

(a)

a bank is given—

(i)

an account information notice or a general information notice under section 19,

(ii)

a notice under section 21,

(iii)

a further information notice under section 31, or

(iv)

a direct deduction order, and

(b)

a deputy acts on behalf of an account holder of an account to which the notice or order relates.

(5)

The bank must give the Minister the name and correspondence address that it holds for that deputy (unless the bank has already provided that information).

Annotations

Commencement

I1

S. 37 not in force at Royal Assent, see s. 109(1)

I2

S. 37 in force at 1.4.2026 by S.I. 2026/371, reg. 2(a)