Amendments to the Child Trust Funds Regulations 2004
This section has no associated Explanatory Memorandum
17. In regulation 37(5) (administration of tax in relation to accounts – supplementary)—
(a)in sub-paragraph (a) for “Chapter 2 of Part 13 of the Taxes Act” substitute “Chapter 9 of Part 4 of ITTOIA 2005”;
(b)in sub-paragraph (b) for “that Act” substitute “the Taxes Act”.