The Individual Savings Account (Amendment) (No. 2) Regulations 2012
These Regulations, which come into force on 8th August 2012, amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (“the ISARegulations”).
Lifecycle
Department
Made
16 Jul 2012
—
In force
08 Aug 2012
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by sections 694 to 699 and 701 of the Income Tax (Trading and Other Income) Act 2005and section 151 of the Taxation of Chargeable Gains Act 1992:
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