of Session. The Accountant of Court is also responsible for holding unclaimed dividends and unapplied balances lodged relative to liquidation/administration proceedings, dissenting shareholders and Judicial Factories. The Accountant of Court will hold the funds until such times as the rightful party makes a successful claim and uplifts their funds for a period of 7 years at which point the funds are remitted to the Secretary of State. Administration of Child Trust Funds Under the Child Trust Funds Act 2004 the Accountant of Court was authorised to administer Child Trust Fund accounts on behalf of a child under the age of 16 where there is no person who has parental responsibilities. On 1 October 2017 new regulations were introduced which allowed HM Treasury to transfer authority to administer these Child Trust Funds to The Share Foundation. See also College of Justice Court of Session Capacity (law) Children's Hearings Family law Personal finance Property Trustee Ward of court References External links Office of the Accountant of Court, at the Scottish Court Service website Accountant of Court: factories and curatories, at the National Archives of Scotland 1849 establishments in Scotland 19th century in Scotland Court of Session Organisations based in Edinburgh Courts of Scotland College of Justice Financial services in Scotland