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There are currently no known outstanding effects for the Child Trust Funds Act 2004, Section 16.
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(1)Regulations may require, or authorise officers of the Inland Revenue to require, an authority—
(a)to make documents available for inspection on behalf of the Inland Revenue[F1or by a person appointed under regulations under section 3(10)], or
(b)to provide to the Inland Revenue [F2or to such a person ]any information,
which the Inland Revenue[F3or (as the case may be) the person] may require for the discharge of any function relating to child trust funds and which is information to which subsection (2) applies.
(2)This subsection applies to information relating to a child who falls or has fallen within—
(a)paragraph 1(c) of Schedule 9 to the Social Security Contributions and Benefits Act 1992 (c. 4), or
(b)paragraph 1(1)(f) of Schedule 9 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
by reason of being, or having been, in the care of the authority in circumstances prescribed by regulations under that provision.
(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.
Textual Amendments
F1Words in s. 16(1)(a) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(a), 115(3)(f)
F2Words in s. 16(1)(b) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(b), 115(3)(f)
F3Words in s. 16(1) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(c), 115(3)(f)
Commencement Information
I1S. 16 in force at 6.4.2005 by S.I. 2004/3369, art. 2(1)
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