- Latest available (Revised)
- Original (As made)
The Individual Savings Account (Amendment No. 2) Regulations 2014
You are here:
- UK Statutory Instruments
- 2014 No. 1450
- Table of contents
What Version
Opening Options
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2.Amendment of the Individual Savings Account Regulations 1998
3.In regulation 2(2) (interpretation), in the Table, for “Subscriptions limits...
4.In regulation 2D (regulations that do not apply to junior...
5.In regulation 4 (general conditions for accounts and subscriptions to...
6.In regulation 4ZA (subscriptions to an account other than a...
7.In regulation 4ZB (subscriptions to a junior ISA account), in...
8.In regulation 4A (repair of certain incompatible account and excess...
9.Omit regulation 4C (removal of insurance components as at 6th...
10.Omit regulation 4D (removal of maxi-accounts, mini-accounts and TESSA only...
11.In regulation 5C (treatment of certain sums held in dormant...
12.In regulation 5DB (defaulted investment subscription), in paragraph (a), for...
13.In regulation 5E(1)(a) (subscriptions made by account investors issued with...
14.In regulation 7 (qualifying investments for a stocks and shares...
15.In regulation 8 (qualifying investments for a cash component)—
16.In regulation 9 (insurance policies), in paragraph (1), omit “or...
17.In regulation 10 (qualifying individuals who may invest under an...
18.In regulation 12 (conditions for application to open an account...
19.(1) In regulation 21 (transfers relating to accounts other than...
20.In regulation 22 (exemption from tax of account income and...
21.Omit regulation 23 (interest on cash deposits held under a...
22.In regulation 24(3) (tax liabilities and reliefs—account manager to act...
23.In regulation 25 (repayment in respect of tax to account...
24.In regulation 26 (repayments in respect of tax to account...
25.In regulation 31 (returns of information by account manager)—
Options/Help
Print Options
PrintTable of Contents
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.