The Child Trust Funds (Amendment No. 4) Regulations 2010
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.