Part 3 Tax and administration of accounts

United Kingdom

1. 24Exemption from tax of account income and gains
2. 25Tax liabilities and reliefs—account provider to act on behalf of the named child
3. 26Repayments in respect of tax to account provider—interim tax claims
4. 27Repayments in respect of tax to account provider—annual tax claims
5. 28Account provider’s tax claims—supplementary provisions
6. 29Assessments for withdrawing relief and recovering tax
7. 30Fortnightly claim and financial returns
8. 31Records to be kept by account provider
9. 32Returns of information by account provider
10. 33Information about “looked after children” from Local Authorities
11. 33AThe person appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act to be the person who has the authority to manage an account
12. 34Information to be provided to the Board
13. 35Inspection of records by officer of the Board
14. 36Capital gains tax—adaptation of enactments
15. 37Administration of tax in relation to accounts—supplementary
16. 38Application of the provisions of Chapter 2 of Part 13 of the Taxes Act and of Chapter 9 of Part 4 of ITTOIA 2005 to policies