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The Individual Savings Account Regulations 1998

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  1. Introductory Text

  2. 1. Citation and commencement

  3. 2. Interpretation

  4. 3. Introductory

  5. 4. General conditions for accounts and subscriptions to accounts

  6. 4A.Repair of certain incompatible accounts

  7. 4B.Closure of mini-account or TESSA only account prior to the opening of the same type of account to be disregarded once

  8. 5. Transfers from matured tax-exempt special savings accounts

  9. 6. General investment rules

  10. 7. Qualifying investments for a stocks and shares component

  11. 8. Qualifying investments for a cash component

  12. 9. Qualifying investments for an insurance component

  13. 10. Qualifying individuals who may invest under an account

  14. 11. Account investor ceasing to qualify

  15. 12. Conditions for application to subscribe to an account

  16. 13. Application by curator bonis

  17. 14. Account manager—qualifications and Board’s approval

  18. 15. Special requirements relating to insurer-managers

  19. 16. Account manager—appointment of tax representative

  20. 17. Account manager—withdrawal by Board of approval

  21. 18. Account manager—appeal against withdrawal of Board’s approval

  22. 19. Account manager ceasing to act

  23. 20. Account manager ceasing to qualify

  24. 21. Transfer of accounts to other account managers

  25. 22. Exemption from tax of account income and gains

  26. 23. Interest on cash deposits held under a stocks and shares component or insurance component

  27. 24. Tax liabilities and reliefs—account manager to act on behalf of account investor

  28. 25. Repayments in respect of tax to account manager—interim claims

  29. 26. Repayments in respect of tax to account manager—annual returns and annual claims

  30. 27. Account manager’s returns and claims—supplementary provisions

  31. 28. Assessments for withdrawing relief and recovering tax

  32. 29. Records to be kept by account manager

  33. 30. Information to be given to account investor by account manager

  34. 31. Returns of information by account manager

  35. 32. Information to be provided to the Board

  36. 33. Inspection of records by officer of the Board

  37. 34. Capital gains tax—adaptation of enactments

  38. 35. Administration of tax in relation to accounts—supplementary

  39. 36.Application of the provisions of Chapter II of Part XIII of the Taxes Act to policies where an investor ceases to be or was not entitled to relief from tax

  40. Signature

  41. Explanatory Note

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