The Individual Savings Account (Amendment No. 2) Regulations 2015

These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1450)(“the principal Regulations”) to allow an additional permitted subscription to the surviving spouse or civil partner (S) of a person who held an Individual Savings Account at their death (D).

Lifecycle

Department

Made

24 Mar 2015

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In force

06 Apr 2015

Enabling power

The Treasury make these Regulations exercising the powers in 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

UK Explanatory Memorandum

application/pdf · 25 Mar 2015 · 40 KB

Instrument

application/pdf · 25 Mar 2015 · 57 KB