Regulation 5 Amendment of the Child Trust Funds Regulations 2004

In regulation 12(2) add at the end—

“(o)

arrangements falling within section 47 of the Finance Act 2005^f1 (alternative finance arrangements) under which the person referred to in that section as Y is a financial institution;

(p)

arrangements falling within section 49 of that Act;

(q)

qualifying units in or shares of a non-UCITS retail scheme.”.