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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Child Trust Funds Regulations 2004 (S.I. 2004/1450) (“the Child Trust Funds Regulations”). They provide for the appointment by the Treasury or the Secretary of State by virtue of section 3(10) of the Child Trust Funds Act 2004 (c. 6) of a person to manage a child trust fund and ancillary matters.

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.