# The Child Trust Funds (Amendment No. 3) Regulations 2006, Regulation 5: Amendment of the Child Trust Funds Regulations 2004


After regulation 24(b) insert—
“(ba) any gain or loss accruing on and attributable to a payment within paragraph (ib) of sub-paragraph (a) shall not be a chargeable gain or allowable loss for capital gains tax purposes;”.

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Source: https://www.legislation.gov.uk/uksi/2006/3195/regulation/5 (the official version)
Page: https://openlegislation.uk/child-trust-funds-amendment-no-3-regulations-2006/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.