15Information from account providers etc.U.K.
(1)Regulations may requireF1... any [F2person who is or has been the account provider in relation to [F3the child trust fund]]—
(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.
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
Textual Amendments
F1Words in s. 15(1) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 12(2)(a)
F2Words in s. 15(1) substituted (1.4.2010) by Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 12(2)(b)
F3Words in s. 15(1) substituted (1.4.2010) by Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 12(2)(c)
F4S. 15(2) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 12(3)
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)