Part 2 Other requirements to be satisfied in relation to accounts

United Kingdom

1. 8General requirements for accounts
2. 9Annual limit on subscriptions
3. 10Statements for an account
4. 11General investment rules
5. 12Qualifying investments for an account
6. 13Conditions for application by responsible person or the child to open an account (and changes to an account)
7. 13AMaturity of child trust fund - instructions
8. 13BMaturity of child trust fund - no instructions
9. 13CMatured CTF Account
10. 14Account provider—qualifications and Board’s approval
11. 15Account provider—appointment of tax representative
12. 16Account provider—withdrawal by Board of approval
13. 17Account provider—appeal against non-approval or withdrawal of Board’s approval
14. 18Permitted withdrawals from an account
15. 18APermitted withdrawals from an account where the child is terminally ill
16. 19Account provider’s intention to make a bulk transfer of accounts or to cease to act as an account provider
17. 19AAccount provider ceasing to accept Revenue allocated accounts
18. 20Account provider ceasing to qualify
19. 20ATransfers to other accounts for children
20. 21Transfer of accounts ....
21. 22Recoupment of Inland Revenue contributions to void accounts (and other accounts)
22. 23“Repair” of invalid accounts