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Regulation 7 Amendment of the Child Trust Funds Regulations 2004

Original text. Later amendments are not shown.

In regulation 24 (exemption from tax)—

(a)

in sub-paragraph (a), after paragraph (i) insert—

“(ia)

in respect of alternative finance return or profit share return paid by a financial institution (within the meanings in Chapter 5 of Part 2 of the Finance Act 2005);”;

(b)

in sub-paragraph (c)(iii) for “section 333 of the Taxes Act” substitute “Chapter 3 of Part 6 of ITTOIA 2005”;

(c)

in sub-paragraph (f) for “section 660B of the Taxes Act” substitute “section 629 of ITTOIA 2005”.