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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. 4C.Removal of insurance components at 6th April 2005

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

  10. 6. General investment rules

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

  12. 8. Qualifying investments for a cash component

  13. 9.Insurance policies

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

  15. 11. Account investor ceasing to qualify

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

  17. 13. Application by curator bonis

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

  19. 15. Special requirements relating to insurer-managers

  20. 16. Account manager—appointment of tax representative

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

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

  23. 19. Account manager ceasing to act

  24. 20. Account manager ceasing to qualify

  25. 21. Transfer of accounts to other account managers

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

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

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

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

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

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

  32. 28. Assessments for withdrawing relief and recovering tax

  33. 29. Records to be kept by account manager

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

  35. 31. Returns of information by account manager

  36. 32. Information to be provided to the Board

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

  38. 34. Capital gains tax—adaptation of enactments

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

  40. 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

  41. Signature

  42. Explanatory Note

Yn ôl i’r brig

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