# The Child Trust Funds (Amendment) Regulations 2010, Regulation 18: Amendments to the Child Trust Funds Regulations 2004


In regulation 38 (application of the provisions of Chapter 2 of Part 13 of the Taxes Act to policies)—
(a) in the title to the regulation after “Taxes Act” insert “and of Chapter 9 of Part 4 of ITTOIA 2005;
(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”;
(c) for paragraph (5) substitute—
“(5) Section 530 of ITTOIA 2005 does not apply to a gain in a case to which paragraph (1) applies.”;
(d) in each of paragraphs (9) and (10)(a), for “lower” substitute “basic”;
(e) in paragraph (10)(b) for “section 832(1) of the Taxes Act” substitute “section 10(3) of ITA 2007”.

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Source: https://www.legislation.gov.uk/uksi/2010/582/regulation/18 (the official version)
Page: https://openlegislation.uk/child-trust-funds-amendment-regulations-2010/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.