- Latest available (Revised)
- Point in Time (01/04/2009)
- Original (As made)
The Individual Savings Account Regulations 1998
You are here:
- UK Statutory Instruments
- 1998 No. 1870
- Table of contents
What Version
Opening Options
More Resources
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Individual Savings Account Regulations 1998. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
4. General conditions for accounts and subscriptions to accounts
4A.Repair of certain incompatible accounts and excess subscriptions
4B.Closure of cash account prior to the opening of the same type of account to be disregarded once
4D.Removal of maxi-accounts, mini-accounts and TESSA only accounts at 6th April 2008
5A.Treatment of certain sums held in accounts managed by Northern Rock plc
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...
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 and of Chapter 9 of Part 4 of ITTOIA 2005 to policies where an investor ceases to be or was not entitled to relief from tax
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.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Opening Options
Different options to open legislation in order to view more content on screen at once
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
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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.