# The Child Trust Funds (Amendment No. 3) Regulations 2005, Regulation 7: Amendment of the Child Trust Funds Regulations 2004


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”.

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Source: https://www.legislation.gov.uk/uksi/2005/3349/regulation/7 (the official version)
Page: https://openlegislation.uk/child-trust-funds-amendment-no-3-regulations-2005/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.