{
  "url": "https://openlegislation.uk/child-trust-funds-act-2004/section-11",
  "json_url": "https://openlegislation.uk/child-trust-funds-act-2004/section-11.json",
  "legislation": "ukpga/2004/6",
  "legislation_title": "Child Trust Funds Act 2004",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-act-2004",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Recouping Inland Revenue contributions",
  "text": "(1) Regulations may make provision requiring that, in circumstances prescribed by the regulations, a person of a description so prescribed is to account to the Inland Revenue for amounts credited to a child trust fund in respect of Inland Revenue contributions (together with any income and gains arising in consequence of the crediting of those amounts).\n(2) “Inland Revenue contributions” means payments made by the Inland Revenue which were required to be made under or by virtue of sections 8 to 10 or which the Inland Revenue considered were required to be so made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 11 in force at 6.4.2005 by S.I. 2004/3369, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/6/section/11",
    "retrieved_at": "2026-10-29T09:17:22.419555+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}