{
  "url": "https://openlegislation.uk/child-trust-funds-amendment-no-3-regulations-2005/regulation-7",
  "json_url": "https://openlegislation.uk/child-trust-funds-amendment-no-3-regulations-2005/regulation-7.json",
  "legislation": "uksi/2005/3349",
  "legislation_title": "The Child Trust Funds (Amendment No. 3) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-amendment-no-3-regulations-2005",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Child Trust Funds Regulations 2004",
  "text": "In regulation 24 (exemption from tax)—\n(a) in sub-paragraph (a), after paragraph (i) insert—\n“(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);”;\n(b) in sub-paragraph (c)(iii) for “section 333 of the Taxes Act” substitute “Chapter 3 of Part 6 of ITTOIA 2005”;\n(c) in sub-paragraph (f) for “section 660B of the Taxes Act” substitute “section 629 of ITTOIA 2005”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3349/regulation/7",
    "retrieved_at": "2026-10-29T04:41:29.551921+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."
}