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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.5 Child trust funds /Child trust funds—introduction / E3.509 External transfers of accounts
Commentary

E3.509 External transfers of accounts

Personal and employment tax

A child trust fund account may be transferred to another account provider. There are three circumstances in which this may happen1. The first is where the registered contact arranges to transfer the whole of the investments in the account from the existing account provider to a new account provider. The second is where the whole of the investments in an account are transferred by the existing account

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