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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Child Trust Funds Regulations 2004 (S.I.2004/1450) (“the Child Trust Funds Regulations”). They provide for the annual limit on subscriptions to be increased from £4,080 to £4,128 (regulation 4); the removal of the requirement for lifestyling (regulation 8) and make minor changes to take account of changes in other legislation referred to in the Child Trust Funds Regulations.

A Tax Information and Impact Note covering this Instrument will be published on the HM Government website at: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.