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The Individual Savings Account (Amendment) (No. 2) Regulations 2024

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Amendment of regulation 21

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8.  In regulation 21 (transfers relating to accounts other than junior ISA accounts)(1)—

(a)in paragraph (6)(b), at the beginning, insert “subject to paragraph (6ZA),”, and

(b)after paragraph (6) insert—

(6ZA) But there is no obligation to provide the information specified in paragraph (6)(b)(iii) or (iv) where, in relation to an account—

(a)there is a transfer in part of the current year’s subscriptions, and

(b)a current year’s subscription remain with the transferor after the transfer..

(1)

Paragraph (6) of regulation 21 was amended by S.I. 2007/2119, 2014/1450, 2016/16, 2016/364, 2017/466, 2017/1089, and 2024/350.

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