Paragraph 23 DeputiesF1

(1)

This paragraph 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—

(a)

paragraph 1(7);

(b)

paragraph 3(9);

(c)

paragraph 5;

(d)

paragraph 11(1);

(e)

paragraph 12;

(f)

paragraph 13(3), (6) and (8)(b);

(g)

paragraph 14(3);

(h)

paragraph 15(3);

(i)

paragraph 16(2) or (4);

(j)

paragraph 18;

(k)

paragraph 19.

(3)

Paragraph 13(7)(a) and (b) applies in relation to the deputy of the account holder instead of the account holder.

(4)

Sub-paragraph (5) applies where—

(a)

a bank is given—

(i)

an account information notice or a general information notice under paragraph 3,

(ii)

a notice under paragraph 5,

(iii)

a further information notice under paragraph 15, 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 Secretary of State the name and correspondence address that it holds for that deputy (unless the bank has already provided that information).

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)