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The Individual Savings Account (Amendment) Regulations 2007

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Amendment of the Individual Savings Account Regulations 1998

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20.  In regulation 31(3) (annual returns of information by account manager)—

(a)in sub-paragraph (b)(ii) for “each” (where it first appears) substitute “the”;

(b)in sub-paragraph (c)—

(i)in the words preceding paragraph (i) for “maxi-account or mini-account, to which subscriptions,” substitute “account, to which subscriptions or a transfer under regulation 21”;

(ii)in paragraph (i) for the words from “maxi-account” to the end substitute “cash account or stocks and shares account”;

(iii)for paragraph (ii) substitute—

(ii)the total amount of cash subscribed to the account, in the year or the part of the year for which the return is made;

(iv)in paragraph (v) for “mini-account or TESSA only” substitute “cash”.

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