But governments are doing themselves and their financial industries a disservice by contemplating entering into FATCA agreements with the U.S. Backlash against the law is growing, and Treasury is in a race against time to lock it into place before a repeal effort can gain steam.

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When rolled into position inside an aircraft, containers lock into place to avoid moving about in flight.

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Position-traded money market funds are a different type of lock-up: Investors must place a trade to get into or out of the fund, which can take a day to complete.

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Mr Ash, a retired professional train driver with more than 50 years' experience, said it was possible he did not lock a reversing lever into place, which could have allowed the locomotive to slip between forward and reverse.

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