44. Attachment of debts
(1) In this section and section 45 "deposit-taker" means a person who may, in the course of his business, lawfully accept deposits in the Abu Dhabi Global Market or the Emirate.
(2) Subject to rules made by the Board under subsection (5), this section applies to any deposit account, and any profit sharing investment account, with a deposit-taker.
(3) In determining whether, for the purposes of the jurisdiction of the Court of First Instance to attach debts for the purpose of satisfying judgments or orders for the payment of money, a sum standing to the credit of a person in an account to which this section applies is a sum due or accruing to that person and is, as such, attachable in accordance with court procedure rules, any condition mentioned in subsection (4) which applies to the account shall be disregarded.
(4) Those conditions are —
(a) any condition that notice is required before any money or share is withdrawn;
(b) any condition that a personal application must be made before any money or share is withdrawn;
(c) any condition that a deposit book or share-account book must be produced before any money or share is withdrawn; or
(d) any other prescribed condition.
(5) The Board may by rules make such provision as it thinks fit, by way of amendment of this section or otherwise, for all or any of the following purposes, namely —
(a) including in, or excluding from, the accounts to which this section applies accounts of any description specified in the rules;
(b) excluding from the accounts to which this section applies all accounts with any particular deposit-taker so specified or with any deposit-taker of a description so specified.