Introductory Text
Introductory
1.Child trust funds
2.Eligible children
3.Requirements to be satisfied
4.Inalienability
Opening and transfers
5.Opening by responsible person or child
6.Opening by Inland Revenue
7.Transfers
7A.Transfers to other accounts for children
7B.Transfers on child reaching 18
Powers to safeguard interests of children
7C.Powers to safeguard interests of children
Contributions and subscriptions
8.Initial contribution by Inland Revenue
9.Supplementary contribution by Inland Revenue
10.Further contributions by Inland Revenue
11.Recouping Inland Revenue contributions
12.Subscription limits
Tax
13.Relief from income tax and capital gains tax
14.Insurance companies and friendly societies
Information etc.
15.Information from account providers etc.
16.Information about children in care of authority
17.Use of information
18.Disclosure of information
Payments after death
19.Payments after death of child
Penalties
20.Penalties
21.Decisions, appeals, mitigation and recovery
Appeals
22.Rights of appeal
23.Exercise of rights of appeal
24.Temporary modifications
Supplementary
25.Northern Ireland
26.Money
27.Commencement
28.Regulations and orders
29.Interpretation
30.Extent
31.Short title
