Chwilio Deddfwriaeth

The Individual Savings Account (Amendment) (No. 2) Regulations 2012

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Amendments to the Individual Savings Account Regulations 1998

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5.  In regulation 2(1)(a) (interpretation)—

(a)after the definition of “child”, insert—

“child trust fund” has the meaning given by section 1 of the Child Trust Funds Act 2004(1);;

(b)in paragraph (iv) of the definition of “company”, for “51 per cent.” substitute “51%”;

(c)after the definition of “credit union”, insert—

CTA 2010” means the Corporation Tax Act 2010(2);;

(d)for the definitions of “51 per cent. subsidiary” and “75 per cent. subsidiary”, substitute—

“51% subsidiary” and “75% subsidiary” have the same meanings as they do in section 1154 of CTA 2010;;

(e)after the definition of “junior ISA account”, insert—

“Looked After Child” has the meaning given in regulation 2F (special provision in respect of Looked After Children);.

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