Under Chapter 2 of Part 3 of the Immigration Act 2014 (“the 2014 Act”) where the Secretary of State receives notification from a bank or building society that a current account is being operated by or for a person who the bank or building society believes is disqualified by virtue of his or her immigration status, after having first verified that the person is in fact disqualified the Secretary of State may apply for a freezing order in respect of one or more of the accounts held with the bank or building society and operated by or for the disqualified person. Section 40F of the 2014 Act provides that the Secretary of State must issue a Code of Practice specifying the factors that the Secretary of State will consider when deciding whether to apply for a freezing order, outlining the arrangements for keeping a freezing order under review and specifying the factors to be taken into account in considering whether to apply for its discharge or variation.