{
  "url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2017/regulation-3",
  "json_url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2017/regulation-3.json",
  "legislation": "uksi/2017/185",
  "legislation_title": "The Child Trust Funds (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-amendment-regulations-2017",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Child Trust Funds Regulations 2004",
  "text": "In regulation 2 (interpretation)—\n(a) in paragraph (1)(b) for the definition of “investment trust”, substitute—\n““investment trust” means an investment trust within the meaning of section 1158 of the Corporation Tax Act 2010;”; and\n(b) in paragraph (2) for “33(1)” in both places it appears, substitute “33A(6)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of “investment trust” was substituted by S.I.2014/649."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation 33A was inserted by S.I.2004/3382 and paragraph (6) was substituted by S.I.2011/781."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/185/regulation/3",
    "retrieved_at": "2026-10-28T23:14:55.605363+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."
}