The Individual Savings Account (Amendment) Regulations 2014
These Regulations amend the Individual Savings Accounts Regulations 1998 (S.I. 1998/1870) (“the Regulations”).
Lifecycle
Department
Made
14 Mar 2014
—
In force
06 Apr 2014
Enabling power
The Treasury make these Regulations exercising their powers in sections 694, 695, 695A(2)(c), 696 and 701(1), (4) and (5) of the Income Tax (Trading and Other Income) Act 2005and section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992.
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