The Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations 2012
1Citation and commencement
2Amendment of the Child Trust Funds Regulations 2004
3Amendment of the Registered Pension Schemes (Discharge of Liabilities under Sections 267 and 268 of the Finance Act 2004) Regulations 2005
4Amendment of the Stamp Duty Reserve Tax Regulations 1986

2012 No. 886

Child Trust Funds
Income Tax
Stamp Duty Reserve Tax

The Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations 2012

Made

Laid before the House of Commons

Coming into force

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.

The Treasury make regulations 1, 2 and 4 of these Regulations exercising the powers contained in sections 13 and 28(1) and (2) of the Child Trust Funds Act 20041 and section 98 of the Finance Act 19862.

The Commissioners for Her Majesty’s Revenue and Customs make regulations 1 and 3 of these Regulations exercising the powers contained in sections 267(10) and 268(10) of the Finance Act 20043.