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The Individual Savings Account Regulations 1998

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Changes over time for: Section 30

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Version Superseded: 05/04/2013

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Information to be given to account investor by account manager [F1in relation to an account that is not a junior ISA account] U.K.

30.—(1) An account manager shall give notice to the account investor, at the commencement of, and in respect of, each successive year following the year in which the investor first subscribed to the account, during which the declaration referred to in regulation 12(3) has or may have effect, that—

[F2(a)in the case of a stocks and shares account, if the account investor subscribes to that account in the year to which the notice relates, the account investor may not subscribe to any other stocks and shares account, in that year;]

[F2(b)in the case of a cash account, if the account investor subscribes to that account in the year to which the notice relates, the account investor may not subscribe to any other cash account, in that year;

(c)the account investor must not subscribe more than the appropriate overall subscription limit in [F3regulation 4ZA(1)] in that year (aggregating subscriptions to all accounts); and

(d)in the case of a cash account, the account investor must not subscribe more than the subscription limit in [F4regulation 4ZA(2)], in that year.]

(2) An account manager who makes a payment to an account investor out of or in respect of which tax, or a sum representing tax, has been deducted shall, if the account investor so requests in writing, furnish the account investor with a statement in writing showing the gross amount of the payment, the amount deducted and the amount actually paid.

(3) On the transfer to an account investor of an account investment, subject to regulation 9(3)(b), the account manager shall provide for the account investor details in writing of the market value on the date of transfer.

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F2Reg. 30(1)(a)-(d) substituted for reg. 30(1)(a)(b) (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 19

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