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The Individual Savings Account Regulations 1998
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- UK Statutory Instruments
- 1998 No. 1870
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4. General conditions for accounts and subscriptions to accounts
4B.Closure of mini-account or TESSA only account prior to the opening of the same type of account to be disregarded once
5. Transfers from matured tax-exempt special savings accounts
18. Account manager—appeal against withdrawal of Board’s approval
23. Interest on cash deposits held under a stocks and shares component or insurance component
24. Tax liabilities and reliefs—account manager to act on behalf of account investor
25. Repayments in respect of tax to account manager—interim claims
26. Repayments in respect of tax to account manager—annual returns and annual claims
27. Account manager’s returns and claims—supplementary provisions
30. Information to be given to account investor by account manager
35. Administration of tax in relation to accounts—supplementary
36.Application of the provisions of Chapter II of Part XIII of the Taxes Act to policies where an investor ceases to be or was not entitled to relief from tax
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