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This is the original version (as it was originally enacted).
In this Act—
“account provider” is to be construed in accordance with section 3(1),
“child” means a person under the age of 18,
“child trust fund” has the meaning given by section 1(2),
“eligible child” is to be construed in accordance with section 2,
“the General Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970 (c. 9),
“the Inland Revenue” means the Commissioners of Inland Revenue,
“responsible person” has the meaning given by section 3(8), and
“the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970.
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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