http://www.legislation.gov.uk/uksi/2000/3112/contents/made

The Individual Savings Account (Amendment No. 3) Regulations 2000

Income tax

Tax

King's Printer of Acts of Parliament

2016-01-19

INCOME TAX

These Regulations, which came into force on 13th December 2000, amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870, amended by S.I. 1998/3174, 2000/809, 2079). The principal effect of the amendments is to add, to the investments which are qualifying investments for a stocks and shares component, depositary interests which represent existing qualifying investments (other than cash).