The Individual Savings Account (Amendment No. 3) Regulations 2002

Amendments to the principal Regulations

7.  In regulation 31(3)(c)(1)—

(a) in the words preceding paragraph (i) omit “other than those made pursuant to regulation 5(1)”;

(b) in paragraph (i) add at the end “or a TESSA only account”;

(c) in paragraph (iii) omit “, other than pursuant to regulation 5(1),”; and

(d) after paragraph (iv) add—

“and—

(v) the date when any such mini-account or TESSA only account was closed, where that occurred during the year or the part of the year for which the return was made.”.

(1)

Regulation 31 was amended by regulation 5 of S.I. 2000/3112 and Article 177 of S.I. 2001/3629.