Commentary Section 16: Information about children in care of authority
63.The child benefit legislation does not allow child benefit to be claimed for children in care (see paragraph 13) but the Government wants to ensure that these children do not miss out on the CTF. Subsection (1) gives the Treasury power to make regulations requiring authorities to provide both the information necessary to arrange for CTF accounts to be opened for children looked after by a local authority and any other information required for the administration of accounts, for example, for further Government contributions to be made.
64.Subsection (2) sets out the legislation under which child benefit cannot be claimed for children in care. Subsection (3) provides that regulations may specify how, where and when information should be provided.