http://www.legislation.gov.uk/uksi/2006/3195/regulation/1/made

The Child Trust Funds (Amendment No. 3) Regulations 2006

CHILD TRUST FUNDS

en

King's Printer of Acts of Parliament

2016-05-03

CHILD TRUST FUNDS

These Regulations amend the Child Trust Funds Regulations 2004 (S.I. 2004/1450) to exempt from tax annual bonuses that are paid to building society members who hold a Child Trust Fund account (“CTF”), so far as the bonus is calculated by reference to assets in their CTF.