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SI 2014/654
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SI 2014/654 · regulation
The Individual Savings Account (Amendment) Regulations 2014
These Regulations amend the Individual Savings Accounts Regulations 1998 (S.I. 1998/1870) (“the Regulations”).
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Last fetched 30 Apr 2026 · legislation.gov.uk
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.
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 14 Mar 2014
· 38 KB
Instrument
Instrument
application/pdf
· 14 Mar 2014
· 47 KB
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The Individual Savings Account (Amendment No. 3) Regulations 2013
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The Individual Savings Account (Amendment No. 4) Regulations 2015
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The Individual Savings Account (Amendment No. 2) Regulations 2016
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The Individual Savings Account (Amendment No. 3) Regulations 2016