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Draft legislation: the Individual Savings Account (Amendment) Regulations 2017

This draft legislation extends ISA tax advantages to investments held within an account after the death of the account holder.

Last fetched 04 May 2026 · gov.uk

Documents

Draft regulations: the Individual Savings Account (Amendment) Regulations 2017application/pdf Explanatory memorandum to the Individual Savings Account (Amendment) Regulations 2017application/pdf

At a glance

TypePolicy paper

First published08 Feb 2017

Last updated08 Feb 2017

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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