The Individual Savings Account (Amendment) Regulations 2023
These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (“the principal Regulations”).
Lifecycle
Department
Made
06 Mar 2023
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In force
06 Apr 2023
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992and sections 694, 695, 695A, 696, 699 and 701 of the Income Tax (Trading and Other Income) Act 2005.
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