{
  "url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2010/regulation-12",
  "json_url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2010/regulation-12.json",
  "legislation": "uksi/2010/582",
  "legislation_title": "The Child Trust Funds (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2010",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments to the Child Trust Funds Regulations 2004",
  "text": "In regulation 24 (exemption from tax of account income and gains)—\n(a) in sub-paragraph (a)(ii) for “by section 714(2) of the Taxes Act” substitute “under Part 12 of ITA 2007”;\n(b) for sub-paragraph (a)(iv) substitute—\n“(iv) on a profit on the disposal of a deeply discounted security within the meaning given by section 430 of ITTOIA 2005;”;\n(c) in sub-paragraph (a)(v) for “by section 541 of the Taxes Act” substitute “under Chapter 9 of Part 4 of ITTOIA 2005”;\n(d) in sub-paragraph (c) for “section 349B(4) of the Taxes Act” substitute “section 935 of ITA 2007”;\n(e) in sub-paragraph (d) for the words from “a corresponding” to “Taxes Act” substitute “a deficiency arising in a tax year and falling within section 539(1) 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/2010/582/regulation/12",
    "retrieved_at": "2026-10-29T02:50:05.215652+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."
}