The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019

Amendment of the Child Trust Funds Regulations 2004

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12.  In regulation 12 (qualifying investments for an account)—

(a)in paragraphs (2)(a)(1) and (5)(d)(2) before “the European Economic area” insert “the United Kingdom, Gibraltar or”; and

(b)in paragraph (2)(d) after “behalf of” insert “the government of the United Kingdom or”.

(1)

The reference to the European Economic Area was inserted by S.I. 2013/1744.

(2)

The reference to the European Economic Area was inserted by S.I. 2015/1371.