Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36)

(1) Section 2 of the Child Trust Funds Act 2004 (which determines whether a child is eligible for a child trust fund) is amended as follows. (2) In subsection (1) (which provides that a child is an eligible child if the child was born after 31st August 2002 and meets certain other criteria), after “31st August 2002” insert “ and before 3rd January 2011 ” . (3) After subsection (5) insert— “ (5A) A child born before 3rd January 2011 who would otherwise have become an eligible child on or after that date is not an eligible child unless subsection (5B) or (5C) applies to the child. (5B) This subsection applies to a child (who accordingly is an eligible child by virtue of subsection (1)(a)) if— (a) a person is entitled to child benefit in respect of the child, (b) the first day for which child benefit is paid falls on or before 3rd January 2011, and (c) either subsection (5) does not apply to the child at the beginning of 3rd January 2011, or that subsection applies to the child at that time but ceases to apply to the child before 3rd April 2011. (5C) This subsection applies to a child (who accordingly is an eligible child by virtue of subsection (1)(b)) if— (a) the child is in the United Kingdom at the beginning of 3rd January 2011, (b) the provisions specified in subsection (2)(a) or (b) apply in relation to the child before 3rd April 2011, and (c) either subsection (5) does not apply to the child at the beginning of 3rd January 2011, or that subsection applies to the child at that time but ceases to apply to the child before 3rd April 2011. ” (4) In subsection (6) (which determines for the purposes of subsection (1)(a) whether a person is entitled to child benefit in respect of a child), after “subsection (1)(a)” insert “ or (5B)(a) ” .

(1) The Saving Gateway Accounts Act 2009 is repealed. (2) In section 121F(2) of the Social Security Administration Act 1992 (supply of information to Her Majesty's Revenue and Customs) omit “Saving Gateway accounts,”. (3) In section 115E(2) of the Social Security Administration (Northern Ireland) Act 1992 (supply of information to Her Majesty's Revenue and Customs) omit “Saving Gateway accounts,”. (4) In Schedule 2 to the Northern Ireland Act 1998 (excepted matters) omit paragraph 9B. (5) In Schedule 1 to the Corporation Tax Act 2010 (minor and consequential amendments) omit paragraph 705 (which amends section 9(2) of the Saving Gateway Accounts Act 2009).