{
  "url": "https://openlegislation.uk/child-trust-funds-appeals-regulations-2005/regulation-1",
  "json_url": "https://openlegislation.uk/child-trust-funds-appeals-regulations-2005/regulation-1.json",
  "legislation": "uksi/2005/990",
  "legislation_title": "The Child Trust Funds (Appeals) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-appeals-regulations-2005",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, duration and interpretation",
  "text": "(1) These Regulations may be cited as the Child Trust Funds (Appeals) Regulations 2005 and shall come into force on the day after they are made.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In these Regulations, unless the context otherwise requires—\n“the Act” means the Social Security Act 1998;\n“the 2004 Act” means the Child Trust Funds Act 2004;\n“appeal” means an appeal under section 22 of the 2004 Act to the First-tier Tribunal;\n“the Board” means the Commissioners of Inland Revenue;\n...\n...\n...\n...\n“notification period” has the meaning given in regulation 3;\n“party to the proceedings” means the Board and any person who brings an appeal;\n...\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 1(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 136"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 1(3) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(iii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(iv)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(v)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 1(4) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 25.3.2005, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/990/regulation/1",
    "retrieved_at": "2026-10-29T05:00:34.193150+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."
}