# The Child Trust Funds (Amendment) Regulations 2014, 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”;
(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, or would be such a trust but for section 1158(3) of the Corporation Tax Act 2010;”.

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Source: https://www.legislation.gov.uk/uksi/2014/649/regulation/3 (the official version)
Page: https://openlegislation.uk/child-trust-funds-amendment-regulations-2014/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.