Finance (No. 2) Act 1975

73 Government stock held by minors.U.K.

(1)Where the holder of any of the joint holders of Government stock is a minor the [F1Registrar of Government Stock] may, if [F2he thinks fit], but subject to subsection (2) below—

(a)pay the dividends accruing on the stock in accordance with the written instructions of a parent or guardian of the minor or minors;

(b)pay any redemption money becoming payable in respect of the stock in accordance with the written instructions of the minor or minors and a parent or guardian of his or each of them;

(c)give effect to a transfer of the stock in accordance with the written instructions of the minor or minors and a parent or guardian of his or each of them;

(and, in each case, of every other joint holder who is not a minor).

(2)The [F1Registrar of Government Stock] shall not exercise any power conferred on [F3him] by paragraph (b) or (c) of subsection (1) above unless the [F1Registrar of Government Stock] is satisfied that the minor has attained the age of seven years.

(3)Where the [F1Registrar of Government Stock] makes a payment or effects a transfer in accordance with this section and the instructions given under it, then—

(a)in the case of a payment, the payment shall discharge the [F1Registrar of Government Stock] of [F4his] liabilities in respect of the dividend which has accrued or redemption money which has become payable on the stock;

(b)in the case of a transfer, the transfer shall not be revocable at the instance of the minor (except in circumstances in which it would be revocable at the instance of a person who was not a minor);

and no other liability arising out of the payment or transfer shall be incurred by the [F1Registrar of Government Stock] to any person.

(4)In this section—

  • Government stock” means securities of any description issued by the Government of the United Kingdom and registered by the [F1Registrar of Government Stock]; and

  • F5...

and references in subsection (1) above to the instructions of a guardian are, in a case where there are joint guardians, references to the joint instructions of those guardians.

[F6(4A)In the case of units of stock which are recorded on a register kept by the Operator of a relevant system—

(a)the reference to the [F1“Registrar of Government Stock] in subsection (1) so far as it relates to paragraph (c) of that subsection; and

(b)the references tot he [F1“Registrar of Government Stock] in subsections (2) and (3) so far as they apply for the purposes of that paragraph,

shall be taken to be reference to that Operator; and in this subsection “Operator” and “relevant system” have the same meanings as in the Uncertificated Securities Regulations 2001.]

(5)This section shall not apply to a [F7pupil or] minor domiciled in Scotland.