EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Child Trust Funds Regulations 2004 (S.I. 2004/1450). They provide for the annual limit on subscriptions to be increased from £4,128 to £4,260 (regulation 3).
A Tax Information and Impact Note will be published on the HM Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.