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(1)The Inland Revenue must pay to an account provider such amount as is prescribed by regulations if the account provider has—
(a)informed the Inland Revenue under section 5(5) or 6(3) that a child trust fund has been opened, and
(b)made a claim to the Inland Revenue in accordance with regulations.
(2)On receipt of the payment the account provider must credit the child trust fund with the amount of the payment.
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