Amendment to the Child Trust Funds Regulations 2026
This tax information and impact note is about the changes introduced by the Child Trust Funds (Amendment) Regulations 2026.
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This measure will provide that cryptoasset exchange traded notes (cETNs) cannot be held in a Child Trust Fund with effect from 6 April 2026. cETNs which were held in a Child Trust Fund prior to 6 April 2026 can remain within the account.