# Child Trust Funds Act 2004, Section 15: Information from account providers etc.


(1) Regulations may require... any person who is or has been the account provider in relation to the 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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2004/6/section/15 (the official version)
Page: https://openlegislation.uk/child-trust-funds-act-2004/section-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.