In this section:

Child Trust Fund: Statutory instruments

In this section you will find the original versions of child trust fund (CTF) regulations in date order.

Below you will find original CTF regulations in date order -

Over the coming months we will be adding consolidated versions of the main regulations. These will be updated in our news section as they are added.

Child Trust Funds (Amendment) Regulations 2013 (SI.No. 263/2013)
Explanatory notes
Child Trust Funds (Amendment) Regulations 2012 (SI.No.1870/2012)
Explanatory notes
Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations 2012 (SI.No.886/2012)
Explanatory notes
Child Trust Funds (Amendment No. 3) Regulations 2011 (SI.No.2447/2011)
Explanatory notes

Child Trust Funds (Amendment No. 2) Regulations 2011 (SI.No.992/2011)
Explanatory notes
Child Trust Funds (Amendment) Regulations 2011 (SI.No.781/2011)
Explanatory notes

Child Trust Funds (Amendment No. 4) Regulations 2010 (SI.No.2599/2010)
Explanatory notes
Child Trust Funds (Amendment No.3) Regulations 2010 (SI.No.1894/2010)
Explanatory notes
Child Trust Funds (Amendment No.2) Regulations 2010 (SI.No.836/2010)
Explanatory notes
Child Trust Funds (Amendment) Regulations 2010 (SI.No.582/2010)
Explanatory notes
Child Trust Funds (Amendment No. 2) Regulations 2009 (SI.No.694/2009)
Explanatory notes
Child Trusts Funds (Amendment) Regulations 2009 (SI.No.475/2009)
Explanatory notes
Child Trust Funds (Amendment No.3) Regulations 2006 (SI.No.3195/2006)
Explanatory notes
Child Trust Funds (Amendment No.2) Regulations 2006 (SI.No.2684/2006)
Explanatory notes | Commentary by HMRC
Child Trust Funds (Amendment) Regulations 2006 (SI.No.199/2006)
Explanatory notes | Commentary by HMRC
Child Trust Funds (Amendment No.3) Regulations 2005 (SI.No.3349/2005)
Explanatory notes
Social Security Commissioners (Procedure) (Child Trust Funds) Regulations 2005 (SI.No.1031/2005)
Child Trust Funds (Appeals) Regulations 2005 (SI.No.990/2005)
Explanatory notes
Child Trust Funds (Amendment No.2) Regulations 2005 (SI.No.909/2005)
Explanatory notes
Child Trust Funds (Appeals) (Northern Ireland) Regulations 2005 (SI.No.907/2005)
Explanatory notes
Child Trust Funds (Amendment) Regulations 2005 (SI.No.383/2005)
Commentary by HMRC
Child Trust Funds (Non-tax Appeals) Regulations 2005 (SI.No.191/2005)
Explanatory notes
Child Trust Funds (Amendment No.2) Regulations 2004 (SI.No.3382/2004)
Explanatory notes | Commentary by HMRC
Child Trust Funds Act (Commencement No.2) Order (SI.No.3369/2004)
Child Trust Funds (Amendment) Regulations 2004 (SI.No.2676/2004)
Explanatory memorandum | Commentary by HMRC
Child Trust Funds Act (Commencement No.1) Order 2004 (SI.No.2422/2004)
Child Trust Funds Regulations 2004 (SI.No.1450/2004)
Explanatory notes | Commentary by HMRC

Updated 13 February 2013

New additions -

Child Trust Funds (Amendment) Regulations 2013 (SI.No. 263/2013) - New regulations amend the Child Trust Fund Regulations 2004 by increasing the annual subscription limit from £3,600 to £3,720 for a child trust fund account.

Child Trust Funds (Amendment) Regulations 2012 (SI.No.1870/2012) - New regulations amend the Child Trust Fund Regulations 2004 to remove the restriction on 'connected' accounts where both accounts are one or other of an ISA, Junior ISA or Child Trust Fund.

Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations 2012 (SI.No.886/2012) - New regulations amend the Child Trust Fund Regulations in relation to their reliance on the definition of an incapacitated person found at section 118 of the Taxes Management Act 1970.

Child Trust Funds (Amendment No. 3) Regulations 2011 (SI.No.2447/2011) - New regulations make changes to Child Trust Funds Regulations 2004 that include increasing the annual limit on subscriptions from £1,200 to £3,600.

Child Trust Funds (Amendment No. 2) Regulations 2011 (SI.No.992/2011) - New regulations that provide for a relaxation of the requirement for CTF providers to issue annual statements in certain circumstances.

Child Trust Funds (Amendment) Regulations 2011 (SI.No.781/2011) - New regulations that remove some of the reporting requirements on local authorities, following the ending of child trust fund eligibility for children born after 2 January 2011.

Child Trust Funds (Amendment No. 4) Regulations 2010 (SI.No.2599/2010) - New regulations in relation to the circumstances in which the Commissioners for HMRC 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.

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