A proceeding or account to which money in court or securities in court are
credited is an
"inactive account" on a particular day if, during the 6 year period before
that day—
(a) there has been no dealing with the money or securities other than—(i) the accrual of interest; or(ii) the ongoing investment of the money or securities under a court order; and
(b) a party has not taken a step in the relevant proceeding.