Child trust funds

Legislation/Regulatory – SI 2004/1450 reg. 11(50, 12(2), 14(2)

Deposit-takers

– see Deposit-takers

Generally

Commentary – Tax Reporter ¶805-520

Loan relationships

Legislation/Regulatory – CTA2009 s. 397
HMRC Guidance – CTM40160

Not treated as trade

Legislation/Regulatory – CTA2009 s. 40, 133
HMRC Guidance – CTM40160