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The Individual Savings Account (Amendment) Regulations 2016
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- UK Statutory Instruments
- 2016 No. 16
- Regulation 3
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Amendment of regulation 2 (interpretation)
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3.—(1) In regulation 2(1)(a) (interpretation), after the meanings for “51% subsidiary” and “75% subsidiary”, insert—
““first subscription”, in any year, means the first subscription into an account in that year which is not a subscription made in accordance with regulation 5D;”.
(2) After the meaning for “first subscription” in that regulation inserted by paragraph (1), insert—
““flexible account” has the meaning given in regulation 5DDB;”.
(3) After the meaning for “relevant authorised person” in that regulation, insert—
““replacement subscription” has the meaning given in regulation 5DDB;”.
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