Section 346(1A)

For the purposes of this section, Her Majesty's Revenue and Customs is to be regarded as having attached a debt due to a person if it has taken action under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts) as a result of which an amount standing to the credit of an account held by that person is— subject to arrangements made under paragraph 6(3) of that Schedule, or the subject of a deduction notice under paragraph 13 of that Schedule.

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Source: legislation.gov.uk · retrieved 2026-09-04