The Individual Savings Account (Amendment) (No. 2) Regulations 2012
1Citation and commencement
2The amendments to the Individual Savings Account Regulations 1998 made...
3The amendments to the Individual Savings Account Regulations 1998 made...
4Amendments to the Individual Savings Account Regulations 1998
5In regulation 2(1)(a) (interpretation)— (a) after the definition of “child”,...
6After regulation 2(1) (interpretation), insert— (1A) In these Regulations—
7In regulation 2A(4) (meaning of account investor), after “regulations 5C,”,...
8In regulation 2D (regulations that do not apply to junior...
9After regulation 2E (contracts entered into by or on behalf...
10Omit regulation 5B.
11After regulation 5C (treatment of certain sums held in dormant...
12In regulation 7 (qualifying investments for a stocks and shares...
13In regulation 8 (qualifying investments for a cash component), for...
14In regulation 12(1), omit “, subject to paragraph (5),”.
15For regulation 19 and the heading preceding it (account manager...
16In regulation 21 (transfers relating to accounts other than junior...
17In regulation 21A (further requirements relating to transfers between cash...
18In regulation 21B (transfers relating to junior ISA accounts)—
19In regulation 29 (records to be kept by account manager)—...
20In regulation 31 (returns of information by account manager)—

2012 No. 1871

Income Tax
Capital Gains Tax

The Individual Savings Account (Amendment) (No. 2) Regulations 2012

Made

Laid before the House of Commons

Coming into force

The Treasury make these Regulations in exercise of the powers conferred by sections 694 to 699 and 701 of the Income Tax (Trading and Other Income) Act 20051 and section 151 of the Taxation of Chargeable Gains Act 19922: