<dc:identifier>http://www.legislation.gov.uk/uksi/2017/1089/regulation/2/made</dc:identifier>
<dc:title>The Individual Savings Account (Amendment No. 3) Regulations 2017</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2017-11-13</dc:modified>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:subject scheme="SIheading">CAPITAL GAINS TAX</dc:subject>
<dc:description>These 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).</dc:description>
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