“account provider” is to be construed in accordance with section 3(1),

F1“appropriate tribunal” means

(a) the First-tier Tribunal, or

(b) in Northern Ireland, an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998,

“child” means a person under the age of 18,

“child trust fund” has the meaning given by section 1(2),

“eligible child” is to be construed in accordance with section 2,

F2...

“the Inland Revenue” means the Commissioners of Inland Revenue,

F3 “Northern Ireland Social Security Commissioner” means the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under article 16(7) of the Social Security (Northern Ireland) Order 1998, and

“responsible person” has the meaning given by section 3(8), and

F2...