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The Individual Savings Account Regulations 1998

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Changes over time for: Section 5DA

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Point in time view as at 26/07/2021.

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There are currently no known outstanding effects for the The Individual Savings Account Regulations 1998, Section 5DA. Help about Changes to Legislation

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[F1Defaulted cash account subscriptionU.K.

5DA.  A subscription is a defaulted cash account subscription if—

(a)it is made to an account (which may be a stocks and shares account[F2, a cash account, an innovative finance account or a Lifetime ISA]) held by an account investor who held a cash account (“defaulted cash account”) in respect of which a default event occurred no more than 180 days before the subscription is made; and

(b)it does not exceed the amount held in the defaulted cash account immediately before the default event occurred (including interest accrued but not paid at that time) [F3plus, in the case of a flexible account, in the year in which the default event occurred and before such event, the amount (if any) of cash withdrawn from the account which was not replaced by a replacement subscription].]

Textual Amendments

F3Words in reg. 5DA(b) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 8

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