{
  "url": "https://openlegislation.uk/child-trust-funds-act-2004/section-6",
  "json_url": "https://openlegislation.uk/child-trust-funds-act-2004/section-6.json",
  "legislation": "ukpga/2004/6",
  "legislation_title": "Child Trust Funds Act 2004",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-act-2004",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Opening by Inland Revenue",
  "text": "(1) In the case of each child to whom this section applies, the Inland Revenue must apply to open for the child with an account provider selected in accordance with regulations a child trust fund of a description so selected.\n(2) The application is to be made in accordance with regulations.\n(3) The account provider must—\n(a) open, in accordance with regulations, a child trust fund of that description for the child, and\n(b) inform the Inland Revenue in accordance with regulations.\n(4) This section applies—\n(a) to a child in respect of whom a voucher is issued under section 5(1) but in whose case subsection (5) is satisfied, and\n(b) to a child who is first an eligible child by virtue of section 2(1)(b).\n(5) This subsection is satisfied in the case of a child if—\n(a) the period prescribed under section 5(4) expires without a child trust fund having been opened for the child, or\n(b) the child is under 16 and it appears to the Inland Revenue that there is no-one who is a responsible person in relation to the child.\n(6) No liability is to arise in respect of the selection of an account provider, or a description of child trust fund, in accordance with regulations under this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 6 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/6",
    "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."
}