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- Point in Time (06/04/2005)
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Version Superseded: 01/04/2010
Point in time view as at 06/04/2005. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Child Trust Funds Act 2004, Section 15.
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(1)Regulations may require, or authorise officers of the Inland Revenue to require, any relevant person—
(a)to make documents available for inspection on behalf of the Inland Revenue, or
(b)to provide to the Inland Revenue any information,
relating to, or to investments which are or have been held under, a child trust fund.
(2)The following are relevant persons—
(a)anyone who is or has been the account provider in relation to the child trust fund,
(b)the person by whom the child trust fund is or was held,
(c)the person (if any) to whom a voucher was issued under section 5(1) in respect of the child by whom the child trust fund is or was held,
(d)the person who applied to open the child trust fund (unless it was opened by the Inland Revenue),
(e)anyone who has given instructions with respect to the management of the child trust fund, and
(f)anyone entitled to child benefit in respect of the child.
(3)The regulations may include provision requiring documents to be made available or information to be provided—
(a)in the manner and form, and
(b)by the time and at the place,
prescribed by or under the regulations.
Commencement Information
I1S. 15(1)(2)(a)(3) in force at 1.1.2005 for specified purposes by S.I. 2004/2422, art. 2
I2S. 15(1)(2)(a)(3) in force at 6.4.2005 in so far as not already in force by S.I. 2004/3369, art. 2(1)(2)(4)
I3S. 15(2)(b)-(f) in force at 6.4.2005 by S.I. 2004/3369, art. 2(1)
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