These Regulations are made in consequence of the Child Trust Funds Act 2004 which provides that people who appeal under section 22 of the Act may appeal to an appeal tribunal constituted under provisions in the Social Security Act 1998 as applied and modified by the Child Trust Funds (Non-tax Appeals) Regulations 2005 (S.I. 2005/191) made by the Treasury. These Regulations provide for the procedure for such child trust funds appeals. The procedure is almost the same as that prescribed for other appeals to such appeal tribunals.