1.—(1) These Regulations may be cited as the Individual Savings Account (Amendment No. 3) Regulations 2002.
(2) These Regulations shall come into force on 8th January 2003, but shall have effect—
(a)for the purposes of regulation 3—
(i)where a notice of discovery is given on or after 8th January 2003, and
(ii)in relation to subscriptions to accounts made on or after 6th April 2001;
(b)for the purposes of regulation 4, for subscriptions to accounts made on or after 6th April 2003; and
(c)for the purposes of regulation 7, on or after 6th April 2003.