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The Individual Savings Account (Amendment No. 3) Regulations 2000

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4.  In regulation 7(1)—

(a)in paragraph (2) after sub-paragraph (h) there shall be inserted the following sub-paragraph—

(ha)a depositary interest;;

(b)at the end there shall be added the following paragraph—

(13) The references to “shares” in paragraphs (2)(h) and (10) shall include references to a depositary interest where the relevant investments in question (referred to in paragraphs (a) and (b) of the definition of “depositary interest”) are shares falling within both paragraphs (2)(h) and (10).

(1)

Regulation 7 was amended by regulation 5 of S.I. 1998/3174 and regulation 4 of S.I. 2000/2079.

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