- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2015)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/02/2016
Point in time view as at 06/04/2015. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Individual Savings Account Regulations 1998, Section 10.
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10.—[F2(1) This regulation specifies the description of individual (“qualifying individual”) who may invest under an account that is not a junior ISA account.]
(2) A qualifying individual to whom paragraph (1) refers is an individual—
[F3(a)who, in the case of a cash account, is 16 years of age or over and, in the case of a stocks and shares account, is 18 years of age or over;
(b)who, in the case of a stocks and shares account, has not subscribed, and will not subscribe, to any other stocks and shares account, in the year in which the subscription is made;
(c)who, in the case of a cash account, has not subscribed, and will not subscribe, to any other cash account, in the year in which the subscription is made;
(ca)who has not exceeded the F4... overall subscription limit in [F5regulation 4ZA(1)]F4... in that year;]
(d)(i)who is residentF6... in the United Kingdom, or
[F7(ii)who, though not resident in the United Kingdom, has general earnings from overseas Crown employment subject to United Kingdom tax within the meaning given by section 28 of ITEPA 2003,] [F8or
(iii)who, though not resident in the United Kingdom, is married to [F9or in a civil partnership with] a person mentioned in paragraph (ii)].
[F10(3) For the purposes of paragraph (2)(b) and (c), a subscription to a junior ISA account shall be disregarded.]
Textual Amendments
F1Words in reg. 10 heading added (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(a)
F2Reg. 10(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(b)
F3Reg. 10(2)(a)-(ca) substituted for reg. 10(2)(a)-(c) (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 14
F4Words in reg. 10(2)(ca) omitted (1.7.2014) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 17
F5Words in reg. 10(2)(ca) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(c)(i)
F6Words in reg. 10(2)(d)(i) omitted (6.4.2013) by virtue of The Income Tax (Removal of Ordinary Residence) Regulations 2013 (S.I. 2013/605), regs. 1, 4(3) (with reg. 2(a))
F7Reg. 10(2)(d)(ii) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 9
F8Reg. 10(2)(d)(iii) and preceding word added (6.4.2001) by The Individual Savings Account (Amendment) Regulations 2001 (S.I. 2001/908), regs. 1, 5(b)
F9Words in reg. 10(2)(d)(iii) inserted (5.12.2005) by The Tax and Civil Partnership (No. 2) Regulations 2005 (S.I. 2005/3230), regs. 1, 10(3)
F10Reg. 10(3) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(d)
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