http://www.legislation.gov.uk/uksi/1998/3174/regulation/13/made

The Individual Savings Account (Amendment) Regulations 1998

Income tax

Tax

Income

Insurance

King's Printer of Acts of Parliament

2016-01-19

INCOME TAX

These Regulations, which come into force on 6th April 1999, amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (“the principal Regulations”) and also make a small amendment to the Individual Savings Account (Insurance Companies) Regulations 1998 (S.I. 1998/1871). The principal effects of the amendments are to expand the descriptions of investments which are qualifying investments for components of Individual Savings Accounts, and to provide for the taxation of life insurance policies where there has been a breach of regulation 9(3)(b)(i) of the principal Regulations.