Child Trust Funds Act 2004 (c. 6)

Information etc. U.K.

15 Information from account providers etc. U.K.

(1) Regulations may requireF1 ... any [F2 person who is or has been the account provider in relation to [F3 the child trust fund]]—

(a) to make documents available for inspection on behalf of the Inland Revenue, or

(b) to provide to the Inland Revenue any information,

relating to, or to investments which are or have been held under, a child trust fund.

F4 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The regulations may include provision requiring documents to be made available or information to be provided—

(a) in the manner and form, and

(b) by the time and at the place,

prescribed by or under the regulations.

Textual Amendments

F1 Words in s. 15(1) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 12(2)(a)

F2 Words in s. 15(1) substituted (1.4.2010) by Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 12(2)(b)

F3 Words in s. 15(1) substituted (1.4.2010) by Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 12(2)(c)

F4 S. 15(2) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 12(3)

Commencement Information

I1 S. 15(1)(2)(a)(3) in force at 1.1.2005 for specified purposes by S.I. 2004/2422, art. 2

I2 S. 15(1)(2)(a)(3) in force at 6.4.2005 in so far as not already in force by S.I. 2004/3369, art. 2(1)(2)(4)