{
  "url": "https://openlegislation.uk/child-trust-funds-act-2004/section-7A",
  "json_url": "https://openlegislation.uk/child-trust-funds-act-2004/section-7A.json",
  "legislation": "ukpga/2004/6",
  "legislation_title": "Child Trust Funds Act 2004",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-act-2004",
  "path": "section/7A",
  "kind": "section",
  "number": "7A",
  "heading": "Transfers to other accounts for children",
  "text": "(1) Regulations may make provision requiring an account provider, at the request of a person who has the authority to manage a child trust fund, to—\n(a) transfer all the investments under the fund, or an amount representing their value in cash, to a protected child account that is provided by a person chosen by the person making the request, and\n(b) when all the investments have been transferred, close the child trust fund.\n(2) An account is a protected child account if—\n(a) there is relief from income tax and capital gains tax in respect of investments under it,\n(b) it may be held only by a child, and\n(c) it satisfies any other conditions prescribed in regulations under this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 7A inserted (26.3.2015 for specified purposes) by Deregulation Act 2015 (c. 20), ss. 62(2), 115(2)(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/6/section/7A",
    "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."
}