The Individual Savings Account (Amendment No. 3) Regulations 2015
These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1450) to make them compatible with the transfer of child trust funds to junior ISAs under regulation 20A of the Child Trust Funds Regulations 2004 (S.I. 2004/1450) .
Lifecycle
Department
Made
26 Mar 2015
—
In force
06 Apr 2015
Enabling power
The Treasury, 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 1992make the following Regulations:
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