PART 3Tax and administration of accounts

F1F23The person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act to be the person who has the authority to manage an account33A

F141

The person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act is to be the person who has the authority to manage a child’s account for the purposes of section 3(6)(b) of the Act where the circumstances specified in paragraph (2) apply.

2

The circumstances specified are where—

F19za

except in a case of a person who was a looked after child or a looked after and accommodated child on 30th September 2017, there is a continuous period of at least twelve months during which the circumstances under sub-paragraphs (a) and (b) apply,

zb

in a case of a person who was a looked after child or a looked after and accommodated child on 30th September 2017, the circumstances under sub-paragraphs (a) and (b) apply,

a

F20a child is looked after (in Scotland, looked after and accommodated) by the local authority, and

b

at least one of the following conditions is satisfied.

Condition 1

There is no person, or no person other than the local authority, who has parental responsibility (in Scotland, parental responsibilities) for the child.

Condition 2

It is part of the care plan for the child that—

a

the child will live indefinitely away from home (or his former home), and

b

the child will not have face to face contact with any parent having parental responsibility (in Scotland, parental responsibilities) for the child.

Condition 3

An order has been made under section 34(4) of the Children Act 1989 or Article 53(4) of the Children (Northern Ireland) Order 1995, authorising the local authority to refuse to allow contact between the child and any person with parental responsibility F4(or, in Scotland, a compulsory supervision order or an interim compulsory supervision order is in force and contains a direction regulating contact to the effect that the child has no contact with a person who has parental responsibilities in relation to that child), and there is no other individual with parental responsibility (in Scotland, parental responsibilities) for the child to act as registered contact.

F5In this Condition—

a

“compulsory supervision order” has the meaning given by section 83 of the Children’s Hearings (Scotland) Act 2011;

b

“interim compulsory supervision order” has the meaning given by section 86 of that Act; and

c

“contact direction” means a measure mentioned in section 83(2)(g) of that Act and contained within a compulsory supervision order or an interim compulsory supervision order.

Condition 4

The Court of Protection has—

a

appointed a receiver for a person with parental responsibility for the child, or

b

determined that such a person is a “patient” for the purposes of Part 7 of the Mental Health Act 1983,

and there is no other individual with parental responsibility for the child to act as registered contact.

In Scotland, in this Condition for—

a

“Court of Protection” substitute “Sheriff”,

b

“receiver” substitute “guardian appointed under section 58 of the Adults with Incapacity (Scotland) Act 2000”,

c

the reference to a patient, substitute “incapable for the purposes of the Adults with Incapacity (Scotland) Act 2000,” and

d

“parental responsibility” substitute “parental responsibilities”.

Condition 5

The child has been lost or abandoned, and there is no prospect for the foreseeable future of reunification of the child with a parent having parental responsibility (in Scotland, parental responsibilities) for the child.

In this Condition, “lost or abandoned”—

a

in EnglandF9..., has the meaning in section 20(1)(b) of the Children Act 1989;

F10ab

in Wales, has the meaning in section 76 of the Social Services and Well-being (Wales) Act 2014;

b

in Northern Ireland, has the meaning in Article 21(1)(b) of the Children (Northern Ireland) Order 1995; and

c

in Scotland, has the meaning in section 25(1)(b) of the Children (Scotland) Act 1995.

F2Condition 6

In England and Wales, an adoption agency or local authority has been authorised to place the child for adoption under section 19, or by a placement order under section 21, of the Adoption and Children Act 2002, or

in Northern Ireland, an Order has been made under Article 17 or 18 of the Adoption (Northern Ireland) Order 1987 to free the child for adoption.

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F182B

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4

The F21person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act shall cease to be the person who has the authority to manage the child’s account (and shall be discharged from the duties of registered contact) where—

a

the child F6is 16 or over and has elected to manage the account,

b

in any case where the child is F7... looked after (in Scotland, looked after and accommodated) by a local authority—

i

the local authority confirms to the F21person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act that there is a named responsible person in relation to the child, who is able to be the registered contact for the child’s account, and that none of the Conditions in paragraph (2) applies, and

ii

the F21person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act cancels his declaration and authorisation in accordance with regulation 13(7) and is replaced as registered contact by that responsible person, in accordance with regulation 13(10), or

c

in any case where the child F8... is not looked after (in Scotland, looked after and accommodated) by a local authority—

i

a responsible person for the child provides evidence to the satisfaction of the F21person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act, as the case may be, that he has parental responsibility for the child, and

ii

the F21person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act cancels his declaration and authorisation in accordance with regulation 13(7) and is replaced as registered contact by that responsible person, in accordance with regulation 13(10).

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F36

In this regulation—

  • “local authority” includes an authority within the meaning of the Children (Northern Ireland) Order 1995;

  • “looked after and accommodated child”, in Scotland, means a child who is—

    1. a

      both looked after, and provided with or placed in accommodation, by a local authority within the meaning of those expressions in Part 2 of the Children (Scotland) Act 1995, or

    2. b

      accommodated by a local authority under section 22 of that Act,

    and related expressions shall be construed accordingly;

  • “looked after child”—

    1. a

      in EnglandF11..., has the meaning given in section 22(1) of the Children Act 1989, extended to include a child accommodated by a local authority under section 17 of that Act, F11...

    2. ab

      F12in Wales means looked after by a local authority within the meaning of section 74 of the Social Services and Well-being (Wales) Act 2014; and

    3. b

      in Northern Ireland, means a child accommodated under Part 4 of the Children (Northern Ireland) Order 1995,

    and related expressions shall be construed accordingly;

  • F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F137

Where the appointment of a person (“original appointee”) by the Treasury or the Secretary of State by virtue of section 3(10) of the Act ceases, the original appointee must provide any information held by that person in connection with the management of a child trust fund to the new person (if any) appointed instead.