The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009

Child Trust Funds Act 2004

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12.—(1) Section 15 of the Child Trust Funds Act 2004(1) (information from account providers etc) is amended as follows.

(2) In subsection (1)—

(a)omit “, or authorise officers of the Inland Revenue to require,”,

(b)for “relevant person” substitute “person who is or has been the account provider in relation to a child trust fund”, and

(c)for “a child trust fund” substitute “the child trust fund”.

(3) Omit subsection (2).