Regulation 3 Amendment of the Child Trust Funds Regulations 2004

In regulation 2 (interpretation)—

(a)

in paragraph (1)(b) for the definition of “investment trust”, substitute—

““investment trust”^f1 means an investment trust within the meaning of section 1158 of the Corporation Tax Act 2010^f2;”; and

(b)

in paragraph (2) for “33(1)” in both places it appears, substitute “33A(6)^f3”.

Annotations

f1: The definition of “investment trust” was substituted by S.I.2014/649.
f2: 2010 c.4. Section 1158 was substituted by section 49(2) of the Finance Act 2011 (c.11) and amended by section 45 of the Finance Act 2013 (c.29).
f3: Regulation 33A was inserted by S.I.2004/3382 and paragraph (6) was substituted by S.I.2011/781.