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The Individual Savings Account Regulations 1998
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- UK Statutory Instruments
- 1998 No. 1870
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2E.Contracts entered into by or on behalf of a child who is 16 or over
2G.Continuing account of a deceased investor and administration-period investments
4. General conditions for accounts and subscriptions to accounts
4ZA.Subscriptions to an account other than a junior ISA account
4ZE.Permitted withdrawals from a junior ISA account where the named child is terminally ill
4A.Repair of certain incompatible account and excess subscriptions - accounts other than junior ISA accounts
4B.Closure of cash account that is not a junior ISA 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 sums held in accounts managed by Icesave Bank
5B.Treatment of certain sums held in accounts managed by Keydata Investment Services Limited
5D.Subscriptions disregarded for the purposes of the subscription limits in regulations 4ZA(1) and 4ZB
5DDA.Additional permitted subscription to an account other than a junior ISA account
5DDC.Additional permitted subscription of cash to an account other than a junior ISA on closure of Help to Buy ISA
5DE.Additional permitted subscription to a junior ISA account
5DH.Default event or default investment payment occurring in the period beginning on 6th April 2011 and ending on 7th August 2012
5DI.Special provision in respect of Lehman Brothers investments and Keydata investments
5DJ.Special application of regulations 5DB, 5DD, 5DF and 5DH in respect of a Lehman Brothers investment
5DK.Deemed defaulted investment payment in respect of a Lehman Brothers investment
5DL.Specified amount for the purposes of a defaulted investment subscription in respect of a Lehman Brothers investment
5DM.Special application of regulations 5DJ to 5DL in respect of a Keydata investment
5E.Subscriptions made by account investors issued with certificates by Royal Bank of Scotland Group disregarded for the purposes of regulations 4ZA and 31(3)(c)(ii)
5. Transfers from matured tax-exempt special savings accounts
8A.Qualifying investments for an innovative finance component
10. Qualifying individuals who may invest under an account that is not a junior ISA account nor a Lifetime ISA
10A.Lifetime ISA qualifying individuals who may invest under a Lifetime ISA
12.Conditions for application to open an account that is not a junior ISA account or a Lifetime ISA
12A.Conditions for application to open an account that is a junior ISA account
12B.Conditions for application to open an account that is a Lifetime ISA
18. Account manager—appeal against withdrawal of Board’s approval
19.Account manager’s intention to make a bulk transfer of accounts or to cease to act as an account manager
21.Transfers relating accounts other than junior ISA accounts
21A.Further requirements relating to transfers between cash accounts
23. Interest on cash deposits held under a stocks and shares component of an account that is not a junior ISA account
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 in relation to an account that is not a junior ISA account
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
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