xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Collection and enforcementE+W+S

[F132BOrders under section 32A: joint accountsE+W+S

(1)Before making an order under section 32A in respect of a joint account the [F2Secretary of State] shall offer each of the account-holders an opportunity to make representations about—

(a)the proposal to make the order; and

(b)the amounts to be deducted under the order, if it is made.

(2)The amounts to be deducted from a joint account under such an order shall not exceed the amounts that appear to the [F2Secretary of State] to be fair in all the circumstances.

(3)In determining those amounts the [F2Secretary of State] shall have particular regard to—

(a)any representations made in accordance with subsection (1)(b);

(b)the amount contributed to the account by each of the account-holders; and

(c)such other matters as may be prescribed.]