The Individual Savings Account (Amendment No. 2) Regulations 2016
These regulations amend the Individual Savings Account Regulations 1998 (S.I.1998/1870) (“the ISA regulations”) and the Individual Savings Account (Amendment Regulations) 2016 (S.I. 2016/16).
Lifecycle
Department
Made
14 Mar 2016
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In force
06 Apr 2016
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.
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