The Individual Savings Account (Amendment No. 2) Regulations 2020
These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870). They provide for the annual limit on subscriptions to a junior ISA account to be increased from £4,368 to £9,000 (regulation 3).
Lifecycle
Department
Made
10 Mar 2020
—
In force
06 Apr 2020
Enabling power
The Treasury, in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992and section 694(1) and (3) of the Income Tax (Trading and Other Income) Act 2005, make the following Regulations.
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