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The Child Trust Funds (Amendment) Regulations 2010 2010年儿童信托基金(修订)规例
介绍性文本1.引证和推荐2.对《20043年儿童信托基金规例》的修订。(1)第2(1)(b)条(解释)—(a)第11(1)条(一般投资规则)第4条的定义—(a)第(a)款—.5条。第12条(账户合格投资)第6条。第13(7)条(条件负责人对条例14(2)(账户提供方-资格和董事会批准)第7条第8条第15(2)(a)条(账户提供方-任命税务代表)第9条第16条(账户提供方-董事会撤销第10条第20条(账户提供方停止资格)第11条的申请21(5)(b)(将账户转移给其他账户提供者)12.在条例24(账户收入免税)和条例25(3)(税收负债和减免-账户提供者)中13.在条例32(账户提供者的信息返还)中15.在条例33(3)(f)(关于当地16.省略条例34(向董事会提供信息)。17.条例37(5)(与账户有关的税务管理)18.条例38(第2章条款的适用。签署解释性说明
Introductory Text1.Citation and commencement2.Amendments to the Child Trust Funds Regulations 20043.(1) In regulation 2(1)(b) (interpretation)— (a) in the definition of.4.In regulation 11(1) (general investment rules)— (a) in sub-paragraph (a)—.5.In regulation 12 (qualifying investments for an account)—6.In regulation 13(7) (conditions for application by responsible person to.7.In regulation 14(2) (account provider – qualifications and Board’s approval)—.8.In regulation 15(2)(a) (account provider - appointment of tax representative).9.In regulation 16 (account provider – withdrawal by Board of.10.In regulation 20 (account provider ceasing to qualify) —11.In regulation 21(5)(b) (transfers of accounts to other account providers).12.In regulation 24 (exemption from tax of account income and.13.In regulation 25(3) (tax liabilities and reliefs – account provider.14.In regulation 32 (returns of information by account provider) after.15.For regulation 33(3)(f) (information about “looked after children” from Local.16.Omit regulations 34 (information to be provided to the Board).17.In regulation 37(5) (administration of tax in relation to accounts.18.In regulation 38 (application of the provisions of Chapter 2.SignatureExplanatory Note
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