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The Individual Savings Account Regulations 1998

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Changes over time for: Section 30

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Status:

Point in time view as at 06/04/2016.

Changes to legislation:

There are currently no known outstanding effects for the The Individual Savings Account Regulations 1998, Section 30. Help about Changes to Legislation

Information to be given to account investor by account manager [F1in relation to an account that is not a junior ISA account] U.K.

30.F2(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) An account manager who makes a payment to an account investor out of or in respect of which tax, or a sum representing tax, has been deducted shall, if the account investor so requests in writing, furnish the account investor with a statement in writing showing the gross amount of the payment, the amount deducted and the amount actually paid.

(3) On the transfer to an account investor of an account investment, subject to regulation 9(3)(b), the account manager shall provide for the account investor details in writing of the market value on the date of transfer.

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