(1)Regulations may require, or authorise officers of the Inland Revenue to require, any relevant person—
(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.
(2)The following are relevant persons—
(a)anyone who is or has been the account provider in relation to the child trust fund,
(b)the person by whom the child trust fund is or was held,
(c)the person (if any) to whom a voucher was issued under section 5(1) in respect of the child by whom the child trust fund is or was held,
(d)the person who applied to open the child trust fund (unless it was opened by the Inland Revenue),
(e)anyone who has given instructions with respect to the management of the child trust fund, and
(f)anyone entitled to child benefit in respect of the child.
(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.