{
  "url": "https://openlegislation.uk/child-trust-funds-amendment-no-2-regulations-2014/note",
  "json_url": "https://openlegislation.uk/child-trust-funds-amendment-no-2-regulations-2014/note.json",
  "legislation": "uksi/2014/1453",
  "legislation_title": "The Child Trust Funds (Amendment No. 2) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-amendment-no-2-regulations-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Child Trust Funds Regulations 2004 (S.I. 2004/1450) (“the Regulations”).\nRegulation 3 amends regulations 9(2) and 9(3) of the Regulations to increase the overall annual subscription limit in respect of a child’s account from £3,840 to £4,000.\nRegulation 4 provides for core capital deferred shares to be a qualifying investment for Child Trust Funds.\nA Tax Information and Impact Note covering this instrument has been published on the HMRC website at: http://www.hmrc.gov.uk/thelibrary/tiins.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1453/note",
    "retrieved_at": "2026-10-29T00:14:09.039234+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}