{
  "url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2014/regulation-3",
  "json_url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2014/regulation-3.json",
  "legislation": "uksi/2014/649",
  "legislation_title": "The Child Trust Funds (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2014",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Child Trust Funds Regulations 2004",
  "text": "In regulation 2(1)(b) (interpretation)—\n(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”;\n(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)”;\n(c) for the definition of “investment trust”, substitute—\n““investment trust” refers to a company that is such a trust for the purposes of the Corporation Tax Acts, or would be such a trust but for section 1158(3) of the Corporation Tax Act 2010;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/649/regulation/3",
    "retrieved_at": "2026-10-29T00:23:06.701269+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."
}