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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Investment plans etc: Relevant data

The relevant data for a data-holder who deals with investment plans, see CH29110, is information and documents relating to

  • the plan, including investments which are, or have been, held under the plan, and
  • the child trust fund, including investments which are or have been held under the fund.


SI 2012/847/REG20