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The Individual Savings Account (Amendment) Regulations 2016

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Amendment of regulation 5D (subscriptions disregarded for the purposes of the subscription limits in regulations 4ZA and 4ZB)

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7.  In regulation 5D(2)-

(a)after paragraph (a)(ii), insert-

(iia)a replacement subscription;;

(b)at the end of paragraph (a)(iii) omit “or”;

(c)at the end of paragraph (a)(iv) substitute “or” for “and”; and

(d)after paragraph (a)(iv) insert-

(v)permitted in accordance with regulation 5DDC; and.

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