The occasions on which, and the persons to whom, money held in a client account1 may be paid out are:
(1) in the case of money other than clients' money2, where it is no longer required for the specified purpose and is paid to the person entitled to it3;
(2) in the case of money paid into the account in contravention of accounts regulations4, where it is paid to the person entitled to it5;
(3) in the case of clients' money, where it is paid to the person who is entitled to call for it to be paid over
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