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A great introductory fixed rate of 3.00% AER tax-free variable until 31 October 2013, after this the rate reverts to 2.10% AER tax-free variable. Make unlimited deposits up to the annual Junior ISA limit, currently £3,600. The money in the Smart Junior ISA belongs to your child but they can't access it until they are 18. Your child can have a Smart Junior ISA if they are under 16, a UK resident and have never been issued with a Child Trust Fund voucher.
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