(1) Subject to section 285 in Chapter II (restrictions on proceedings and remedies) and to the following provisions of this section, where the creditor of any person who is [made] bankrupt has, before the commencement of the bankruptcy—
(a) issued execution against the goods or land of that person, or
(b) attached a debt due to that person from another person,
that creditor is not entitled, as against the official receiver or trustee of the bankrupt's estate, to retain the benefit of the execution or attachment, or any sums paid to avoid it, unless the execution or attachment was completed, or the sums were paid, before the commencement of the bankruptcy.
[(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—
(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.]
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