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What if you don't like them? Some kids turn out bad. Keep it in your name in case you have an evil one. Kids don't appreciate stuff they're guaranteed to be given for free either. In fact, just spend the £100 on yourself at least you know you won't waste it on a rusty VW Beetle like I did with the £1000 my granddad gave me when I turned 18.
Cheers Andy...
Is Little ISA a specific product?
You got a link for me?