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 The words "under 16" where they first occurred in section 3(8), and the words "under 16" in section 3(10), were repealed by sections 61(3) and (4) of the Deregulation Act 2015.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 Tax Section 14 - Insurance companies and friendly societies This section was repealed by Part 2(7) of Schedule 27 to the Finance Act 2007.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 Section 15(2) was repealed by paragraph 12(3) of Schedule to the Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (SI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