- 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 4ZE
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Section 4ZE
Version Superseded: 26/07/2021
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[F1Permitted withdrawals from a junior ISA account where the named child is terminally illU.K.
4ZE.—(1) A registered contact may make a claim to the Board for withdrawals from a junior ISA account to be permitted in accordance with this regulation.
(2) The claim shall be—
(a)made in a manner prescribed by the Board, which shall include the giving of any consent necessary for the verification or consideration of the claim, and
(b)accepted in either of the following cases:
[F2Case 1
The named child holding the account:
(i)in England and Wales or Scotland, falls within either section 72(5) of the Social Security Contributions and Benefits Act 1992 (special rules for terminally ill person’s entitlement to care component of disability living allowance) or section 82(4) of the Welfare Reform Act 2012 (terminal illness); or
(ii)in Northern Ireland, falls within section 72(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (the care component).]
Case 2
Evidence that the named child holding the account is terminally ill has been supplied to the satisfaction of the Board.
(3) The Board shall issue a letter to the registered contact authorising withdrawals from the account under this regulationF3....
(4) Once a claim has been accepted, withdrawals of any amount (including the proceeds from a policy of life insurance and an amount sufficient to close the account) may be made by the registered contact at any time (but this does not include the transfer of a policy of life insurance otherwise than in accordance with regulation 21B).
(5) Where account investments are withdrawn in a form other than sterling currency, the named child shall be treated as having sold the account investments in question, and as having reacquired them in his personal capacity, for a consideration equal to their market value at the time of their withdrawal.
(6) In this regulation, “terminally ill” has the meaning—
(a)[F4 for England and Wales and Scotland] in section 66(2)(a) of the Social Security Contributions and Benefits Act 1992[F5 or section 82(4) of the Welfare Reform Act 2012 (terminal illness); or
(b)for Northern Ireland, section 72(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (the care component)].]
Textual Amendments
F1Regs. 4ZA-4ZE inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 8
F2Words in reg. 4ZE(2)(b) substituted (6.4.2014) by The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 7(1)
F3Words in reg. 4ZE(3) omitted (6.4.2014) by virtue of The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 7(2)
F4Words in reg. 4ZE(6) inserted (6.4.2014) by The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 7(3)(a)
F5Words in reg. 4ZE(6) inserted (6.4.2014) by The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 7(3)(b)
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