1. Accounts under the control of the courts, including accounts held by any of the following:
(a) the Accountant of the Courts of Justice or the Accountant, Four Courts, Dublin;
(b) a county registrar;
(c) a district court clerk;
(d) a judge of the Circuit Court;
(e) a judge of the District Court;
(f) the General Solicitor for Minors and Wards of Court;
(g) [deleted]
(h) the Examiner;
(i) the Probate Officer;
(j) the Admiralty Marshall;
(k) the Courts Service.
2. The Companies Liquidation Account.
3. The Bankruptcy Dividend Account.
3A. An account held by the Official Assignee.
4. An account in respect of which -
(a) the institution at which the account is held has a lien, or
(b) there is a right of set-off in favour of that institution against a liability.