
1 
These Regulations may be cited as the Child Trust Funds (Amendment) Regulations 2025 and come into force on 15th July 2025.
2 
After paragraph (2C) of regulation 12 of the Child Trust Funds Regulations 2004 (qualifying investments for an account) insert—“
(2D) Notwithstanding any provision of paragraph (1), investments which—
(a) immediately before 1st October 2024 fell within paragraph (2)(i) by virtue of being units in, or shares of, a recognised UCITS, or
(b) qualify under paragraph (2)(i) by virtue of being part of an umbrella scheme that immediately before 1st October 2024 fell within that paragraph by virtue of being units in, or shares of, a recognised UCITS,
are to be treated, until the end of 31st December 2026, as qualifying investments for an account.
(2E) Paragraph (2A) ceases to have effect at the end of 31st December 2026.”.
Jeff Smith
Anna Turley
Two of the Lords Commissioners of His Majesty's Treasury
23rd June 2025