{
  "url": "https://openlegislation.uk/child-trust-funds-insurance-companies-regulations-2004/regulation-18",
  "json_url": "https://openlegislation.uk/child-trust-funds-insurance-companies-regulations-2004/regulation-18.json",
  "legislation": "uksi/2004/2680",
  "legislation_title": "The Child Trust Funds (Insurance Companies) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-insurance-companies-regulations-2004",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Modification of the Taxation of Chargeable Gains Act 1992",
  "text": "Regulation 19 specifies a modification of section 212 of the Taxation of Chargeable Gains Act 1992 so far as concerns child trust fund business of insurance companies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12; section 212(2) was modified by regulation 23 of S.I. 1998/1871"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2680/regulation/18",
    "retrieved_at": "2026-10-29T05:16:55.355925+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."
}