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The Individual Savings Account (Insurance Companies) (Amendment) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 3974
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 2002, make provision in relation to the individual savings account business of life assurance companies.
They amend the text of Schedule 19AB to the Income and Corporation Taxes Act 1988, so as to refer to tax credits only, not deduction of income tax at source. (Note that the amendments to Schedule 19AB made by paragraphs 10 and 11 of Schedule 3 to the Finance (No. 2) Act 1997 do not have effect for this purpose, by virtue of regulation 21(1) inserted by regulation 4 of these Regulations.)
These Regulations also introduce a simplified method of estimating the provisional repayments of tax credits which are referable to the individual savings account business of life assurance companies.
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