# The Child Trust Funds (Amendment) Regulations 2010, Regulation 5: Amendments to the Child Trust Funds Regulations 2004


In regulation 12 (qualifying investments for an account)—
(a) in paragraph (2)(b)—
(i) after paragraph (i) add “and”;
(ii) omit paragraph (iii) and the word “and” which precedes it;
(b) in paragraph (2)(f) omit the words from “, in circumstances” to the end;
(c) omit paragraph (2)(g) and (h);
(d) for paragraph (2)(i) substitute—
“(i) units in, or shares of, a UK UCITS or recognised UCITS;”;
(e) in paragraph (2)(k) for the words from “section 840A(1)(b)” to “institution” substitute “section 991 of ITA 2007 (including for this purpose a credit union)”;
(f) omit paragraph (6);
(g) in paragraph (9)(d)(ii) for “regulation 2(1) of the Personal Portfolio Bonds (Tax) Regulations 1999” substitute “section 516 of ITTOIA 2005”;
(h) for paragraph (12)(b)(i) substitute—
“(i) the end of the final insurance year in relation to the policy, within the meaning given by section 499 of ITTOIA 2005,”.

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Source: https://www.legislation.gov.uk/uksi/2010/582/regulation/5 (the official version)
Page: https://openlegislation.uk/child-trust-funds-amendment-regulations-2010/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.