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Statutory Instruments
Child Trust Funds
Made
12th March 2018
Laid before Parliament
13th March 2018
Coming into force
6th April 2018
The Treasury make these Regulations in exercise of the powers in sections 12(2) and 28(1) of the Child Trust Funds Act 2004(1).
1. These Regulations may be cited as the Child Trust Funds (Amendment) Regulations 2018 and come into force on 6th April 2018.
2. The Child Trust Funds Regulations 2004(2) are amended as follows.
3. In regulation 9(2) and (3) (annual limit on subscriptions)(3) for “£4,128”, substitute “£4,260”.
Paul Maynard
David Rutley
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 2018
(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.
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