Regulation 14 Amendments to the Child Trust Funds Regulations 2004

In regulation 32 (returns of information by account provider) after paragraph (2) insert—

“(2A)

Where, during the year or part of the year, the named child reaches the age of 18 years or dies, there shall be substituted for paragraph (2)(b)(iii)—

(“iii)

the aggregate market value of the account investments held under the account immediately before the relevant event mentioned in paragraph (2A),”.