Regulation 10 Statements for an accountF1

subject to paragraphs (6) and (7), annually (“an annual statement”), and

where an account is transferred F2... under regulation F320A or 21, as at the transfer date (“a transfer statement”).

the date of the opening of the account;

the date at which the most recent statement was produced; and

the last date at which, but for paragraph (6), a previous annual statement would have had to have been produced.

where the named child is the registered contact, to the child,

where a responsible person is the registered contact, to the named child care of the registered contact,

where a person has been appointed by the Treasury or the Secretary of State by virtue of section 3(10) of the Act, to that person on behalf of the child, and

in any other case, to the named child,

in relation to an annual statement, the relevant date;

in relation to a transfer statement, the transfer date; or

where paragraph (7) applies, the later of the relevant date in relation to the annual statement requested and the date that the request is received by the account provider.

the full name of the child;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

his unique reference number;

the description of the account (see regulation 4);

the name of the registered contact (if any);

the F10relevant date;

the total market value of the investments under the account at the date at which the most recent statement was produced (if any);

the amount of any Government contributions F12(see regulation 7) received by the account provider, during the period between—

the aggregate amount of subscriptions (if any) received during the period in sub-paragraph (i);

the total amount of deductions (including management charges) made during the period in sub-paragraph (i);

the total market value of the investments under the account at the F15relevant date;

the number or amount, description and market value of each of the investments under the account at the F16relevant date;

the basis used in calculating the market value of each investment under the account (together with a statement of any change from a basis used in the previous statement); and

the exchange rate used where any investment is, or is denominated in, a currency other than sterling.

the rate, expressed as an annual percentage rate, at which, and the period in relation to which, such deductions were made, or

where such deductions were made in relation to different periods at different rates—

the aggregate market value of the account investments held under the account is less than £300, or

no subscriptions under regulation 9 have been made to the account during the relevant period,

beginning on the latest of—

ending on the relevant date.