- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Individual Savings Account Regulations 1998
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- Offerynnau Statudol y Deyrnas Unedig
- 1998 No. 1870
- Regulation 28
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Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg. 4(6)(aa) inserted by S.I. 2024/1022 reg. 3(a)
- reg. 4(6)(ba) inserted by S.I. 2024/1022 reg. 3(c)
- reg. 4(6)(da) inserted by S.I. 2024/1022 reg. 3(e)
- reg. 7(2)(r) inserted by S.I. 2024/1022 reg. 6(4)
- reg. 7(2B)(2C) inserted by S.I. 2024/1022 reg. 6(5)
- reg. 21(6ZA) inserted by S.I. 2024/1022 reg. 8(b)
- reg. 21A(3ZA) inserted by S.I. 2024/1022 reg. 9(b)
Assessments for withdrawing relief and recovering taxU.K.
28.—(1) Where—
(a)any relief or exemption from tax given in respect of income or gains under an account is found not to be due or to be excessive, or
(b)the full amount of tax in respect of the income or gains under an account has not otherwise been fully accounted for and paid to the Board by or on behalf of the account investor,
an assessment to tax may be made by the Board in the amount or further amount which in their opinion ought to be charged.
(2) An assessment to which paragraph (1) refers may be made on the account manager or on the account investor.
(3) If the assessment is made to recover tax in respect of income (including any amount in respect of a tax credit) under an account it shall be made under [F1Chapter 8 of Part 5 of ITTOIA 2005].
Textual Amendments
F1Words in reg. 28(3) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 29
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