36.—(1) The Accountant General may transfer an unclaimed fund in court to an account of unclaimed funds.
(2) Subject to paragraph (3), a fund in court shall be treated as unclaimed if:
(a)it has not been dealt with for ten years other than:
(i)being credited with accrued interest or dividends; or
(ii)by a compulsory dealing in securities; or
(b)the Accountant General is, at any time, satisfied that all reasonable steps have been taken to trace the person entitled to the fund in court and that person cannot be traced.
(3) Where a fund in court is held on behalf of a child and the child’s date of birth is known, paragraph (2)(a) shall not apply until the child’s 18th birthday.