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Statutory Instruments
Child Trust Funds
Made
13th January 2020
Laid before Parliament
15th January 2020
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by sections 3(5), 7B, 15 and 28(2) and (3) of the Child Trust Funds Act 2004(1).
2004 c. 6. Section 7B was inserted by section 62(3) of the Deregulation Act 2015(c.20). Section 15 was amended by S.I. 2009/3094. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that, insofar as is appropriate in consequence of section 5 of that Act, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs.