# Finance Act 2011, Paragraph 22


Each of the following is a relevant data-holder—
(a) a plan manager (see section 696 of ITTOIA 2005), and
(b) an account provider in relation to a child trust fund (as defined in section 3 of the Child Trust Funds Act 2004).

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.