Section 109(2)

An amount may not in pursuance of subsection (1)be deducted or, as the case may be, retained in a case where by virtue of section 346 of the Insolvency Act 1986or section 325 of the Companies Act 1948 or otherwise, the creditor is not entitled to retain the benefit of the attachment.

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Source: legislation.gov.uk · retrieved 2026-08-15