For each child who became an eligible child by virtue of qualifying for child benefit (see E3.501), HMRC had to issue a voucher in a manner and form prescribed by regulations1. The voucher was to be issued to the person entitled to child benefit, or to the responsible person who would have been so entitled but for a directly applicable EU provision or an international agreement2. An application to open an account had or has (where still relevant) to be made by the responsible person, or if the child is aged 16 or over, by the child; it may be for a child trust
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