Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax-advantaged savings account
|
| gptkbp:annualContributionLimit |
£9,000 (2023/24)
|
| gptkbp:canHaveBothTypes |
yes
|
| gptkbp:canOnlyHaveOneProviderPerType |
yes
|
| gptkbp:canTransferBetweenTypes |
yes
|
| gptkbp:country |
gptkb:United_Kingdom
|
| gptkbp:eligibility |
children under 18
UK residents |
| https://www.w3.org/2000/01/rdf-schema#label |
Junior ISA
|
| gptkbp:introducedIn |
2011
|
| gptkbp:managedBy |
parent or legal guardian
|
| gptkbp:ownershipAt18 |
transfers to child
|
| gptkbp:purpose |
tax-free savings for children
|
| gptkbp:regulates |
gptkb:HM_Revenue_&_Customs
|
| gptkbp:replacedBy |
gptkb:Child_Trust_Fund
|
| gptkbp:taxStatus |
tax-free capital gains
tax-free interest |
| gptkbp:type |
cash Junior ISA
stocks and shares Junior ISA |
| gptkbp:website |
https://www.gov.uk/junior-individual-savings-accounts
|
| gptkbp:withdrawalRestriction |
funds locked until age 18
|
| gptkbp:bfsParent |
gptkb:Individual_Retirement_Account
|
| gptkbp:bfsLayer |
7
|