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The Child Trust Funds (Amendment) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 582
- Regulation 12
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Amendments to the Child Trust Funds Regulations 2004
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12. In regulation 24 (exemption from tax of account income and gains)—
(a)in sub-paragraph (a)(ii) for “by section 714(2) of the Taxes Act” substitute “under Part 12 of ITA 2007”;
(b)for sub-paragraph (a)(iv) substitute—
“(iv)on a profit on the disposal of a deeply discounted security within the meaning given by section 430 of ITTOIA 2005;”;
(c)in sub-paragraph (a)(v) for “by section 541 of the Taxes Act” substitute “under Chapter 9 of Part 4 of ITTOIA 2005”;
(d)in sub-paragraph (c) for “section 349B(4) of the Taxes Act” substitute “section 935 of ITA 2007”;
(e)in sub-paragraph (d) for the words from “a corresponding” to “Taxes Act” substitute “a deficiency arising in a tax year and falling within section 539(1) of ITTOIA 2005”.
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