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The Income Tax (Removal of Ordinary Residence) Regulations 2013

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Amendment of the Individual Savings Account Regulations 1998

This section has no associated Explanatory Memorandum

4.—(1) The Individual Savings Account Regulations 1998(1) are amended as follows.

(2) In regulation 2 (interpretation), in paragraph (1)(a) in the definition of ‘eligible child’, omit “and ordinarily resident” from paragraph (b)(i).

(3) In regulation 10 (qualifying individuals who may invest under an account that is not a junior ISA account), in paragraph (2)(d)(i) omit “and ordinarily resident”.

(4) In regulation 12 (conditions for application to open an account that is not a junior ISA account), in paragraphs (3)(f) and (3)(f)(i), omit “and ordinarily resident”.

(5) In regulation 12A (conditions for application to open an account that is a junior ISA account), in paragraph (7)(d)(i) omit “and ordinarily resident”.

(1)

SI 1998/1870. Relevant amending instruments are S.I. 2001/908, S.I. 2005/3230, S.I. 2008/704 and S.I. 2011/1780.

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