{
  "url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2010/regulation-18",
  "json_url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2010/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendments to the Child Trust Funds Regulations 2004",
  "text": "In regulation 38 (application of the provisions of Chapter 2 of Part 13 of the Taxes Act to policies)—\n(a) in the title to the regulation after “Taxes Act” insert “and of Chapter 9 of Part 4 of ITTOIA 2005;\n(b) in paragraph (4) for the words from “in whole” to the end substitute” of all rights under the policy for the purposes of section 484(1)(a)(i) of ITTOIA 2005”;\n(c) for paragraph (5) substitute—\n“(5) Section 530 of ITTOIA 2005 does not apply to a gain in a case to which paragraph (1) applies.”;\n(d) in each of paragraphs (9) and (10)(a), for “lower” substitute “basic”;\n(e) in paragraph (10)(b) for “section 832(1) of the Taxes Act” substitute “section 10(3) of ITA 2007”.",
  "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/18",
    "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."
}