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The Individual Savings Account Regulations 1998

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Changes over time for: Section 5DM

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[F1Special application of regulations 5DJ to 5DL in respect of a Keydata investmentU.K.

5DM.  In respect of a Keydata investment—

(a)regulations 5DJ to 5DL shall apply as if—

(i)a reference to a Lehman Brothers investment were a reference to a Keydata investment;

(ii)the reference in regulation 5DJ(e)(i) to 16th September 2008 were a reference to 9th June 2009;

(b)regulation 5DJ(d)(ii) shall apply as if the information it requires is the amount for which the Keydata investment in question was acquired;

(c)regulation 5DL(2)(a) shall apply as if it referred to the amount of subscriptions made to the account (or any other account or personal equity plan) and other proceeds (including income) representing those subscriptions used to purchase the investment;

(d)regulation 5DL(3)(a)(i) shall apply as if element “A” is the amount described in regulation 5DL(2)(a) as construed in accordance with paragraph (c) of this regulation;

(e)regulation 5DL(3)(b)(i) shall apply as if element “C” is the total of the single defaulted investment payment treated as made on 8th August 2012 in respect of the investment by virtue of regulation 5DL(2) and all defaulted investment payments made in respect of it in the period commencing immediately after that day and ending immediately after the defaulted investment payment in question.]

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