Paragraph 2 Accounts which may be subject to a direct deduction orderF1

(1)

The Secretary of State 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 Secretary of State considers the liable person has a beneficial interest.

(2)

The Secretary of State 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 direct deduction order may be made which would be likely to result in the recovery of the recoverable amount within a reasonable period of time.

(3)

But sub-paragraph (2) does not apply if all the holders of a joint account are liable persons in relation to the same recoverable amount.

Annotations

Textual amendments

F1: Sch. 3ZA inserted (2.12.2025 but only for the purposes of making regulations, 24.6.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(2)(b), Sch. 5 (with s. 105); S.I. 2026/601, reg. 2(1)(g)