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The Child Trust Funds Regulations 2004
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- 2004 No. 1450
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Changes and effects yet to be applied to :
- reg. 2(1) words substituted by S.I. 2019/713 reg. 11(c)
- reg. 2(1)(b) words inserted by S.I. 2024/349 reg. 2(2)(a)
- reg. 2(1)(c) words omitted by S.I. 2024/349 reg. 2(2)(b)(i)
- reg. 2(1)(c) words substituted by S.I. 2024/349 reg. 2(2)(b)(ii)
- reg. 14(2)(f)(i) omitted by S.I. 2024/349 reg. 2(3)
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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. para. 2(2)(a)(via) words inserted by S.I. 2019/713 reg. 13
PART 2 Other requirements to be satisfied in relation to accounts
13.Conditions for application by responsible person or the child to open an account (and changes to an account)
17.Account provider—appeal against non-approval or withdrawal of Board’s approval
18A.Permitted withdrawals from an account where the child is terminally ill
19.Account provider’s intention to make a bulk transfer of accounts or to cease to act as an account provider
19A.Account provider ceasing to accept Revenue allocated accounts
22.Recoupment of Inland Revenue contributions to void accounts (and other accounts)
PART 3 Tax and administration of accounts
25.Tax liabilities and reliefs—account provider to act on behalf of the named child
26.Repayments in respect of tax to account provider—interim tax claims
27.Repayments in respect of tax to account provider—annual tax claims
33.Information about “looked after children” from Local Authorities
33A.The person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act to be the person who has the authority to manage an account
37.Administration of tax in relation to accounts—supplementary
38.Application of the provisions of Chapter 2 of Part 13 of the Taxes Act and of Chapter 9 of Part 4 of ITTOIA 2005 to policies
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