4A

For the purposes of this section, Her Majesty's Revenue and Customs is to be regarded as having attached a debt due to a company if it has taken action under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction for accounts) as a result of which an amount standing to the credit of an account held by the company is—

a

subject to arrangements made under paragraph 6(3) of that Schedule, or

b

the subject of a deduction notice under paragraph 13 of that Schedule.