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.
Textual Amendments
F1Words in reg. 30 heading added (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 30(a)
F2Reg. 30(1) omitted (5.4.2013) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2013 (S.I. 2013/623), regs. 1, 2(3)