Regulation 3 Amendment of the Child Trust Funds Regulations 2004

In regulation 2(1)(b) (interpretation)—

(a)

in the definition of “account”, for “section 840A(1)(b) of the Taxes Act” substitute: “section 991(2) of the Income Tax Act 2007^f1”;

(b)

in the definition of “European institution”, for “paragraph 5(a), (b) or (c)”, substitute: “paragraph 5(a) to (d), (f) and (h)”; and after “under paragraph 12”, insert: “(1) to (4) and (7)”;

(c)

for the definition of “investment trust”, substitute—

““investment trust” refers to a company that is such a trust for the purposes of the Corporation Tax Acts^f2, or would be such a trust but for section 1158(3) of the Corporation Tax Act 2010^f3;”.

Annotations

Footnotes

f1: 2007 c. 3.
f2: The definition of “the Corporation Tax Acts” was inserted into Schedule 1 to the Interpretation Act 1978 (c. 30) by the Finance Act 1987 (c. 16), Schedule 15, paragraph 12.
f3: 2010 c 4; relevant amendments made by section 49(2) of the Finance Act 2011 (c. 11) and section 45(1) of the Finance Act 2013 (c. 29).