http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/madeThe Individual Savings Account (Insurance Companies) Regulations 1998Income taxTaxCorporation taxBusiness practice and regulationIncomeKing's Printer of Acts of Parliament2016-01-19INCOME TAX These Regulations, which come into force on 6th April 1999, make provision in relation to the individual savings account business of insurance companies (“ISA business”). Modifications of the <Abbreviation Expansion="Income and Corporation Taxes Act 1988 c. 1">Taxes Act</Abbreviation> 8 In sections 431C(1) and 431D(1) after the words “pension business”, in both places where they occur, there shall be inserted “, individual savings account business”. Sections 431B to 431F were inserted by paragraph 2 of Schedule 8 to the Finance Act 1995.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/1998/1871/made" IdURI="http://www.legislation.gov.uk/id/uksi/1998/1871" NumberOfProvisions="28" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made</dc:identifier>
<dc:title>The Individual Savings Account (Insurance Companies) Regulations 1998</dc:title>
<dc:subject>Income tax</dc:subject>
<dc:subject>Tax</dc:subject>
<dc:subject>Corporation tax</dc:subject>
<dc:subject>Business practice and regulation</dc:subject>
<dc:subject>Income</dc:subject>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2016-01-19</dc:modified>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:description>These Regulations, which come into force on 6th April 1999, make provision in relation to the individual savings account business of insurance companies (“ISA business”).</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/1998/1871/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/1998/1871/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/1998/1871/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/1998/1871/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/1998/1871/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/1998/1871/body/made" title="body"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/1998/1871/contents/made" title="Table of Contents"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/1998/1871/made" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/7/made" title="Provision; Regulation 7"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/7/made" title="Provision; Regulation 7"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/9/made" title="Provision; Regulation 9"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/1998/1871/regulation/9/made" title="Provision; Regulation 9"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="1998"/>
<ukm:Number Value="1871"/>
<ukm:Made Date="1998-07-31"/>
<ukm:Laid Date="1998-07-31" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="1999-04-06"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="0110794338"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingYear="2000" Modified="2013-08-09T12:48:16Z" affectingLegislation="2000 SI2075" AffectingProvisions="reg. 3" AffectingURI="http://www.legislation.gov.uk/id/uksi/2000/2075" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="2075" Created="2013-08-09T12:48:16Z" AffectedProvisions="reg. 12A" URI="http://www.legislation.gov.uk/id/effect/uksi-2000-2075-j77hitt3-5" Row="5" EffectId="key-3aab902194c650bdfca90cf7dadb533f" AffectedClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/uksi/1998/1871" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="1871" AffectedYear="1998" Type="inserted">
<ukm:AffectedTitle>The Individual Savings Account (Insurance Companies) Regulations 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-12A" URI="http://www.legislation.gov.uk/id/uksi/1998/1871/regulation/12A" err:Ref="Section missing in legislation" Missing="true">reg. 12A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Individual Savings Account (Insurance Companies) (Amendment) Regulations 2000</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2000/2075/regulation/3">reg. 3</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2000/2075/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2000-08-22" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomStatutoryInstrument" Row="7" Type="inserted" AffectedNumber="1871" URI="http://www.legislation.gov.uk/id/effect/uksi-2000-2075-j77hitt3-7" AffectedProvisions="reg. 21A" AffectingNumber="2075" AffectingYear="2000" AffectedURI="http://www.legislation.gov.uk/id/uksi/1998/1871" AffectingProvisions="reg. 5" Modified="2013-08-09T12:48:16Z" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2000/2075" Created="2013-08-09T12:48:16Z" EffectId="key-4057ee611259cba690e48bbb55863115" affectingLegislation="2000 SI2075" AffectedYear="1998">
<ukm:AffectedTitle>The Individual Savings Account (Insurance Companies) Regulations 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-21A" URI="http://www.legislation.gov.uk/id/uksi/1998/1871/regulation/21A" err:Ref="Section missing in legislation" Missing="true">reg. 21A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Individual Savings Account (Insurance Companies) (Amendment) Regulations 2000</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2000/2075/regulation/5">reg. 5</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2000/2075/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2000-08-22" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:SecondaryMetadata>
<ukm:Statistics>
<ukm:TotalParagraphs Value="28"/>
<ukm:BodyParagraphs Value="28"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/1998/1871/body/made" IdURI="http://www.legislation.gov.uk/id/uksi/1998/1871/body" NumberOfProvisions="28" NumberFormat="default">
<P1group>
<Title>
Modifications of the
<Abbreviation Expansion="Income and Corporation Taxes Act 1988 c. 1">Taxes Act</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/1998/1871/regulation/8/made" IdURI="http://www.legislation.gov.uk/id/uksi/1998/1871/regulation/8" id="regulation-8">
<Pnumber>8</Pnumber>
<P1para>
<Text>
In sections 431C(1) and 431D(1)
<FootnoteRef Ref="f00006"/>
after the words “pension business”, in both places where they occur, there shall be inserted “, individual savings account business”.
</Text>
</P1para>
</P1>
</P1group>
</Body>
</Secondary>
<Footnotes>
<Footnote id="f00006">
<FootnoteText>
<Para>
<Text>Sections 431B to 431F were inserted by paragraph 2 of Schedule 8 to the Finance Act 1995.</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
</Legislation>