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The Individual Savings Account (Amendment No. 3) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 3350
- Regulation 11
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Amendment of the Individual Savings Account Regulations 1998
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11. In regulation 22(1)(a) (exemption from tax) after paragraph (i) insert—
“(ia)in respect of alternative finance return or profit share return paid by a financial institution (within the meanings in Chapter 5 of Part 2 of the Finance Act 2005);”.
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