Section 40D of the Immigration Act 2014 makes provision for the court (which in England and Wales means a magistrates' court) to be able on the application of the Secretary of State (which may be an application without notice) to make a freezing order, which is an order prohibiting any person or body by or for whom an account specified in the order is operated from making withdrawals or payments from the account. The section also makes provision for the court to be able to vary or discharge a freezing order which has been made.