Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Child Trust Funds Regulations 2004 by:
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updating definitions relating to certain investment funds (regulation 2(2)), and
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removing a provision which allowed certain institutions based in EU member states to conduct business without being present in the United Kingdom (regulation 2(3)).
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.