Regulation 2B Meaning of junior ISA accountF1

an account opened pursuant to a junior ISA application described in regulation 12A is a junior ISA account at any time when it is held by a child;

references to “account” shall be construed as including a reference to an account that is a junior ISA account except where the context otherwise requires; and

references to an account held by a child are references to an account in respect of which the child is the beneficial owner of the account investments under that account.