- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations which come into force on 16th November 2010 amend regulation 16 of the Child Trust Funds Regulations 2004 (S.I. 2004/1450) (“the principal Regulations”) which specifies the circumstances in which the Commissioners for H. M. Revenue and Customs (“the Board”) may by notice withdraw their approval of a person as an account provider of a scheme of investment which qualifies as a child trust fund.
These Regulations insert paragraphs (2A) and (2B) into regulation 16 of the principal Regulations.
One of the circumstances specified in regulation 16 by which approval by the Board may be withdrawn is where the Board has reason to believe that a term of an undertaking given in accordance with regulation 14(2)(b) of the principal Regulations is not or has not been satisfied. Where paragraph (2B) applies, paragraph (2A) of regulation 16 provides that a term of such an undertaking will not be taken as not satisfied only by reason that the person approved by the Board as an account provider does not accept vouchers issued under section 5(1) of the Child Trust Funds Act 2004 (c. 6) after a day specified in a written notice of the account provider’s intention not to accept such vouchers provided to the Board at least 30 days prior to the specified day.
An Impact Assessment has not been produced for this instrument as it has a negligible impact on business and no impact on charities or voluntary bodies.
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