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The Individual Savings Account (Amendment No. 2) Regulations 2014

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  1. Introductory Text

  2. 1.Citation, commencement and effect

  3. 2.Amendment of the Individual Savings Account Regulations 1998

  4. 3.In regulation 2(2) (interpretation), in the Table, for “Subscriptions limits...

  5. 4.In regulation 2D (regulations that do not apply to junior...

  6. 5.In regulation 4 (general conditions for accounts and subscriptions to...

  7. 6.In regulation 4ZA (subscriptions to an account other than a...

  8. 7.In regulation 4ZB (subscriptions to a junior ISA account), in...

  9. 8.In regulation 4A (repair of certain incompatible account and excess...

  10. 9.Omit regulation 4C (removal of insurance components as at 6th...

  11. 10.Omit regulation 4D (removal of maxi-accounts, mini-accounts and TESSA only...

  12. 11.In regulation 5C (treatment of certain sums held in dormant...

  13. 12.In regulation 5DB (defaulted investment subscription), in paragraph (a), for...

  14. 13.In regulation 5E(1)(a) (subscriptions made by account investors issued with...

  15. 14.In regulation 7 (qualifying investments for a stocks and shares...

  16. 15.In regulation 8 (qualifying investments for a cash component)—

  17. 16.In regulation 9 (insurance policies), in paragraph (1), omit “or...

  18. 17.In regulation 10 (qualifying individuals who may invest under an...

  19. 18.In regulation 12 (conditions for application to open an account...

  20. 19.(1) In regulation 21 (transfers relating to accounts other than...

  21. 20.In regulation 22 (exemption from tax of account income and...

  22. 21.Omit regulation 23 (interest on cash deposits held under a...

  23. 22.In regulation 24(3) (tax liabilities and reliefs—account manager to act...

  24. 23.In regulation 25 (repayment in respect of tax to account...

  25. 24.In regulation 26 (repayments in respect of tax to account...

  26. 25.In regulation 31 (returns of information by account manager)—

  27. Signature

  28. Explanatory Note

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