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The Individual Savings Account (Amendment) Regulations 2024
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- UK Statutory Instruments
- 2024 No. 350
- Regulation 9
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Amendment of regulation 4A
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9. In regulation 4A (repair of certain incompatible account and excess subscriptions - accounts other than junior ISA accounts)—
(a)for paragraph (1) substitute—
“(1) An invalid account is eligible for repair if, in relation to the year in which the subscriptions to the account were made (“the relevant year”) it meets the condition in paragraph (1A).
(1A) The condition in this paragraph is that the account is invalid only because the overall subscription limit in regulation 4ZA(1) has been exceeded.”;
(b)in paragraph (2)(a) omit “, and regulation 4B (except for determining when an account is closed) only”;
(c)in paragraph (3)(b) for “conditions of regulation 4(1B)(a), (b) or (ba), or 4ZA(1), as the case may be” substitute “overall subscription limit in regulation 4ZA(1)”;
(d)in paragraph (4)(a)(i) omit “within the meaning in regulation 4B)”;
(e)omit paragraph (6).
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