Child Trust Funds Act 2004

  1. Introduction

  2. Summary and Background

  3. Commentary

    1. Section 1: Child Trust Funds

    2. Section 2: Eligible children

    3. Section 3: Requirements to be satisfied

    4. Section 4: Inalienability

    5. Section 5: Opening by responsible person

    6. Section 6: Opening by Inland Revenue

    7. Section 7: Transfers

    8. Section 8: Initial contribution by Inland Revenue

    9. Section 9: Supplementary contributions by Inland Revenue

    10. Section 10: Further contributions by Inland Revenue

    11. Section 11: Recouping Inland Revenue contributions

    12. Section 12: Subscription limits

    13. Section 13: Relief from income tax and capital gains tax

    14. Section 14: Insurance companies and friendly societies

    15. Section 15: Information from account providers etc

    16. Section 16: Information about children in care of authority

    17. Section 17: Use of information

    18. Section 18: Disclosure of information

    19. Section 19: Payments after death of child

    20. Section 20: Penalties

    21. Section 21: Decisions, appeals, mitigation and recovery

    22. Section 22: Rights of appeal

    23. Section 23: Exercise of rights of appeal

    24. Section 24: Temporary modifications

    25. Section 25: Northern Ireland

    26. Section 26: Money

    27. Section 27: Commencement

    28. Section 28: Regulations and orders

  4. Commencement

  5. Hansard References