6Opening by Inland Revenue
(1)In the case of each child to whom this section applies, the Inland Revenue must apply to open for the child with an account provider selected in accordance with regulations a child trust fund of a description so selected.
(2)The application is to be made in accordance with regulations.
(3)The account provider must—
(a)open, in accordance with regulations, a child trust fund of that description for the child, and
(b)inform the Inland Revenue in accordance with regulations.
(4)This section applies—
(a)to a child in respect of whom a voucher is issued under section 5(1) but in whose case subsection (5) is satisfied, and
(b)to a child who is first an eligible child by virtue of section 2(1)(b).
(5)This subsection is satisfied in the case of a child if—
(a)the period prescribed under section 5(4) expires without a child trust fund having been opened for the child, or
(b)the child is under 16 and it appears to the Inland Revenue that there is no-one who is a responsible person in relation to the child.
(6)No liability is to arise in respect of the selection of an account provider, or a description of child trust fund, in accordance with regulations under this section.