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The Individual Savings Account (Amendment No. 4) Regulations 2015
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- UK Statutory Instruments
- 2015 No. 1370
- Regulation 4
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Amendment of the Individual Savings Account Regulations 1998
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4. In regulation 7 (qualifying investment for stocks and shares component)—
(a)in paragraph (2)—
(i)at the end of sub-paragraph (b)(i) insert “and”;
(ii)at the end of sub-paragraph (b)(ii) for “and” substitute a full stop;
(iii)omit sub-paragraph (b)(iii);
(iv)in sub-paragraph (d) omit “, in circumstances where the trust satisfies the conditions specified in paragraph (8)”;
(v)omit paragraph (8).
(b)in paragraph (5) at the end of sub-paragraph (c) for the full stop substitute a semicolon and, after that sub-paragraph, insert—
“(d)that the shares in the company issuing the securities are admitted to trading on a recognised stock exchange in the European Economic Area;
(e)that the securities are so admitted to trading;
(f)that the company issuing the securities is a 75% subsidiary of a company whose shares are so admitted to trading.”
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