1988 c. 1; section 333 was amended by section 70 of the Finance Act 1991 (c. 31) and by sections 75 and 123(7) of the Finance Act 1998 (c. 36). Section 333A was inserted by section 64(1) of the Finance Act 1995 (c. 4). Section 333B was inserted by section 77(1) of the Finance Act 1998.

1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34), by section 64(2) of the Finance Act 1994 (c. 9), and by section 75(6) of the Finance Act 1998, and was extended by section 123(7) of the Finance Act 1998.

http://www.legislation.gov.uk/uksi/1998/1870/introduction/madeThe Individual Savings Account Regulations 1998Income taxTaxBuilding societiesIncomeCapital gains taxKing's Printer of Acts of Parliament2017-05-15INCOME TAXThese Regulations make provision for the setting up of accounts (Individual Savings Accounts) by account managers, to which an individual may make subscriptions, and through which those subscriptions are invested. The Regulations specify the individuals who may invest, permitted investments, and maximum investment limits, and provide for accounts to be managed by the account managers. The Regulations also make provision for relief from tax in respect of accounts, withdrawal of relief, and modifications of income tax and capital gains tax legislation in relation to accounts.

1998 No. 1870

INCOME TAX

The Individual Savings Account Regulations 1998

Made31st July 1998

Laid before the House of Commons31st July 1998

Coming into forceIn accordance with regulation 1

The Treasury, in exercise of the powers conferred on them by sections 333, 333A and 333B of the Income and Corporation Taxes Act 1988, section 151 of the Taxation of Chargeable Gains Act 1992 and sections 75 and 76(3) of the Finance Act 1998, hereby make the following Regulations:

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<ref href="http://www.legislation.gov.uk/id/ukpga/1988/1">1988 c. 1</ref>
; section 333 was amended by section 70 of the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">1991 (c. 31)</ref>
and by sections 75 and 123(7) of the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 (c. 36)</ref>
. Section 333A was inserted by section 64(1) of the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 (c. 4)</ref>
. Section 333B was inserted by section 77(1) of the Finance Act 1998.
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<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12">1992 c. 12</ref>
; section 151 was amended by section 85 of the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 (c. 34)</ref>
, by section 64(2) of the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 (c. 9)</ref>
, and by section 75(6) of the Finance Act 1998, and was extended by section 123(7) of the Finance Act 1998.
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<preface>
<p class="number">
<docNumber>1998 No. 1870</docNumber>
</p>
<block name="subject">
<concept class="title" refersTo="#d4e385">INCOME TAX</concept>
</block>
<p class="title">
<shortTitle>The Individual Savings Account Regulations 1998</shortTitle>
</p>
<p class="MadeDate">
<span>Made</span>
<docDate date="1998-07-31">31st July 1998</docDate>
</p>
<p class="LaidDate">
<span>Laid before the House of Commons</span>
<docDate date="1998-07-31">31st July 1998</docDate>
</p>
<p class="ComingIntoForce">
<span>Coming into force</span>
<docDate date="">In accordance with regulation 1</docDate>
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The Treasury, in exercise of the powers conferred on them by sections 333, 333A and 333B of the Income and Corporation Taxes Act 1988
<noteRef href="#f00001" class="footnote" marker="1"/>
, section 151 of the Taxation of Chargeable Gains Act 1992
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and sections 75 and 76(3) of the Finance Act 1998, hereby make the following Regulations:
</p>
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</preface>
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