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:

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

application/pdf · 18 Jul 2012 · 25 KB

Instrument

application/pdf · 18 Jul 2012 · 97 KB