# Child Trust Funds Act 2004

The Child Trust Funds Act 2004 (c. 6) is an Act of the Parliament of the United Kingdom.

## Introductory
### Section 2 - Eligible children

The words "and before 3rd January 2011" were inserted after "31st August 2002" in section 2(1) by section 1(2) of the Savings Accounts and Health in Pregnancy Grant Act 2010.
Section 2(5)(b) was substituted by paragraph 1 of Schedule 2 to the Immigration (European Economic Area) (Amendment) Regulations 2009 (SI 2009/1117).
Sections 2(5A) to (5C) were inserted by section 1(3) of the Savings Accounts and Health in Pregnancy Grant Act 2010. The words "or (5B)(a)" were inserted after "subsection (1)(a)" in section 2(6) by section 1(4) of the Savings Accounts and Health in Pregnancy Grant Act 2010.

### Section 3 - Requirements to be satisfied

Sections 3(6)(a) and (b) were substituted by section 61(2) of the Deregulation Act 2015.
The words "under 16" where they first occurred in section 3(8), and the words "under 16" in section 3(10), were repealed by sections 61(3) and (4) of the Deregulation Act 2015.
Sections 3(11A) and (11B) were inserted by section 60(3) of the Deregulation Act 2015.

## Opening and transfers
### Section 7A - Transfers to other accounts for children

This section was inserted by section 62(2) of the Deregulation Act 2015.

### Section 7B - Transfers on child reaching 18

This section was inserted by section 62(3) of the Deregulation Act 2015.

## Powers to safeguard interests of children

This cross heading was inserted by section 63 of the Deregulation Act 2015.

### Section 7C

This section was inserted by section 63 of the Deregulation Act 2015.

## Contributions and subscriptions
### Section 9 - Supplementary contribution by Inland Revenue

The reference to income support in section 9(8)(a) was removed by paragraph 15 of Schedule 2 to the Welfare Reform Act 2009.

## Tax
### Section 14 - Insurance companies and friendly societies

This section was repealed by Part 2(7) of Schedule 27 to the Finance Act 2007.
The Child Trust Funds (Insurance Companies) Regulations 2004 (SI 2004/2680) were made under section 333B of the Income and Corporation Taxes Act 1988 as extended by section 14(1) of this Act.

## Information etc.
### Section 15 - Information from account providers etc.

Section 15(2) was repealed by paragraph 12(3) of Schedule to the Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (SI 2009/3054) (C 133).

## Penalties
### Section 21 - Decisions, appeals, mitigation and recovery

New sections 21(10) to (10C) were substituted for section 21(10) by paragraph 415(3) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56).

### Section 23 - Exercise of rights of appeal

Section 23(3) was substituted by paragraph 416(2) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009. Sections 23(4) and (5) were repealed by paragraph 416(3) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009. Section 23(6) was substituted by paragraph 416(4) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009. Section 23(7) was repealed by paragraph 416(5) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.

### Section 24

This section was repealed by paragraph 417 of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.

## Supplementary
### Section 27 - Commencement

The following orders have been made under this section:
* The Child Trust Funds Act 2004 (Commencement No. 1) Order 2004 (S.I. 2004/2422 (C. 103))
* The Child Trust Funds Act 2004 (Commencement No. 2) Order 2004 (S.I. 2004/3369 (C. 158))

### Section 29 - Interpretation

The definition of "appropriate tribunal" was inserted by paragraph 418(2) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009. The definition of "the General Commissioners" was repealed by paragraph 418(3) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009. The definition of "Northern Ireland Social Security Commissioner" was inserted by paragraph 418(4) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009. The definition of "the Special Commissioners" was repealed by paragraph 418(3) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.

## The Child Trust Funds Regulations 2004

The Child Trust Funds Regulations 2004 (SI 2004/1450) were made under this Act.
Those regulations are amended by the following regulations, also made under this Act:
* The Child Trust Funds (Amendment) Regulations 2004 (SI 2004/2676)
* The Child Trust Funds (Amendment No. 2) Regulations 2004 (SI 2004/3382)
* The Child Trust Funds (Amendment) Regulations 2005 (SI 2005/383)
* The Child Trust Funds (Amendment No. 2) Regulations 2005 (SI 2005/909)
* The Child Trust Funds (Amendment No. 3) Regulations 2005 (SI 2005/3349)
* The Child Trust Funds (Amendment) Regulations 2006 (SI 2006/199)
* The Child Trust Funds (Amendment No. 2) Regulations 2006 (SI 2006/2684)
* The Child Trust Funds (Amendment No. 3) Regulations 2006 (SI 2006/3195)
* The Child Trust Funds (Amendment) Regulations 2009 (SI 2009/475)
* The Child Trust Funds (Amendment No. 2) Regulations 2009 (SI 2009/694)
* The Child Trust Funds (Amendment) Regulations 2010 (SI 2010/582)
* The Child Trust Funds (Amendment No. 2) Regulations 2010 (SI 2010/836)
* The Child Trust Funds (Amendment No. 3) Regulations 2010 (SI 2010/1894)
* The Child Trust Funds (Amendment No. 4) Regulations 2010 (SI 2010/2599)