S.I. 1998/1870; relevant amending instruments are: S.I. 2007/2119, 2010/2597, 2011/1780, 2012/1871, 2013/1743, 2014/1450, 2015/869, 2016/16, 2016/364, 2016/977, 2017/186 and 2017/466.

http://www.legislation.gov.uk/uksi/2017/1089/regulation/2/madeThe Individual Savings Account (Amendment No. 3) Regulations 2017enKing's Printer of Acts of Parliament2017-11-13INCOME TAXCAPITAL GAINS TAXThese Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (“the ISA Regulations”) to allow the savings of a deceased person in an Individual Savings Account to continue to benefit from tax advantages during the administration of the estate (regulations 4 and 9). They provide, as a consequence of the change, for the additional permitted subscription available to spouses and civil partners to be the higher of the value of investments held in a deceased’s account on the deceased’s death and on the account ceasing to be a continuing account of a deceased investor (regulation 5). They also provide for consequential changes to provisions relating to information and reporting requirements (regulations 6 to 8).2Amendment of the Individual Savings Account Regulations 1998

The Individual Savings Account Regulations 1998 are amended as follows.

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<ref href="http://www.legislation.gov.uk/id/uksi/1998/1870">S.I. 1998/1870</ref>
; relevant amending instruments are:
<ref href="http://www.legislation.gov.uk/id/uksi/2007/2119">S.I. 2007/2119</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2010/2597">2010/2597</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1780">2011/1780</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/1871">2012/1871</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2013/1743">2013/1743</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2014/1450">2014/1450</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/869">2015/869</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/16">2016/16</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/364">2016/364</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/977">2016/977</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2017/186">2017/186</ref>
and
<ref href="http://www.legislation.gov.uk/id/uksi/2017/466">2017/466</ref>
.
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The Individual Savings Account Regulations 1998
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are amended as follows.
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