s 7A Transfers to other accounts for children
(1) Regulations may make provision requiring an account provider, at the request of a person who has the authority to manage a child trust fund, to— (a) transfer all the investments under the fund, or an amount representing their value in cash, to a protected child account that is provided by a person chosen by the person making the request, and (b) when all the investments have been transferred, close the child trust fund. (2) An account is a protected child account if— (a) there is relief from income tax and capital gains tax in respect of investments under it, (b) it may be held only by a child, and (c) it satisfies any other conditions prescribed in regulations under this section.