Introductory Text1.Citation and commencement2.Amendment of the Child Trust Funds Regulations 20043.In regulation 2(1)(b) (interpretation) insert at the appropriate place— “building.4.In regulation 24(a) (exemption from tax)— (a) in paragraph (i).5.After regulation 24(b) insert— (ba) any gain or loss accruing.SignatureExplanatory Note