Introduction
Summary and Background
Commentary
Section 1: Child Trust Funds
Section 2: Eligible children
Section 3: Requirements to be satisfied
Section 4: Inalienability
Section 5: Opening by responsible person
Section 6: Opening by Inland Revenue
Section 7: Transfers
Section 8: Initial contribution by Inland Revenue
Section 9: Supplementary contributions by Inland Revenue
Section 10: Further contributions by Inland Revenue
Section 11: Recouping Inland Revenue contributions
Section 12: Subscription limits
Section 13: Relief from income tax and capital gains tax
Section 14: Insurance companies and friendly societies
Section 15: Information from account providers etc
Section 16: Information about children in care of authority
Section 17: Use of information
Section 18: Disclosure of information
Section 19: Payments after death of child
Section 20: Penalties
Section 21: Decisions, appeals, mitigation and recovery
Section 22: Rights of appeal
Section 23: Exercise of rights of appeal
Section 24: Temporary modifications
Section 25: Northern Ireland
Section 26: Money
Section 27: Commencement
Section 28: Regulations and orders
Commencement
Hansard References
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