13 Relief from income tax and capital gains tax
Child Trust Funds Act 2004 (2004 c 6) | Legislation

Tax

13  Relief from income tax and capital gains tax

(1)     Regulations may make provision for and in connection with giving relief from—

(a)     income tax, and

(b)     capital gains tax,

in respect of investments under child trust funds.

(2)     The regulations may, in particular, include—

(a)     provision for

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