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The Individual Savings Account Regulations 1998

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  1. Introductory Text

  2. 1. Citation and commencement

  3. 2. Interpretation

  4. 3. Introductory

  5. 4. General conditions for accounts and subscriptions to accounts

  6. 4A.Repair of certain incompatible accounts and excess subscriptions

  7. 4B.Closure of cash account prior to the opening of the same type of account to be disregarded once

  8. 4C.Removal of insurance components at 6th April 2005

  9. 4D.Removal of maxi-accounts, mini-accounts and TESSA only accounts at 6th April 2008

  10. 5A.Treatment of certain sums held in accounts managed by Northern Rock plc

  11. 5. Transfers from matured tax-exempt special savings accounts

  12. 6. General investment rules

  13. 7. Qualifying investments for a stocks and shares component

  14. 8. Qualifying investments for a cash component

  15. 9.Insurance policies

  16. 10. Qualifying individuals who may invest under an account

  17. 11. Account investor ceasing to qualify

  18. 12. Conditions for application to subscribe to an account

  19. 13. Application by curator bonis

  20. 14. Account manager—qualifications and Board’s approval

  21. 15. Special requirements relating to insurer-managers

  22. 16. Account manager—appointment of tax representative

  23. 17. Account manager—withdrawal by Board of approval

  24. 18. Account manager—appeal against withdrawal of Board’s approval

  25. 19. Account manager ceasing to act

  26. 20. Account manager ceasing to qualify

  27. 21. Transfers relating to accounts

  28. 22. Exemption from tax of account income and gains

  29. 23. Interest on cash deposits held under a stocks and shares component...

  30. 24. Tax liabilities and reliefs—account manager to act on behalf of account investor

  31. 25. Repayments in respect of tax to account manager—interim claims

  32. 26. Repayments in respect of tax to account manager—annual returns and annual claims

  33. 27. Account manager’s returns and claims—supplementary provisions

  34. 28. Assessments for withdrawing relief and recovering tax

  35. 29. Records to be kept by account manager

  36. 30. Information to be given to account investor by account manager

  37. 31. Returns of information by account manager

  38. 32. Information to be provided to the Board

  39. 33. Inspection of records by officer of the Board

  40. 34. Capital gains tax—adaptation of enactments

  41. 35. Administration of tax in relation to accounts—supplementary

  42. 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

  43. Signature

  44. Explanatory Note

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