http://www.legislation.gov.uk/uksi/2005/2561/regulation/1/made

The Individual Savings Account (Amendment No. 2) Regulations 2005

Income tax

Tax

Business practice and regulation

Income

Insurance

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870: “the main Regulations”). The principal effects are (1) to extend the annual subscription limits to 5th April 2010 (2) to apply the “cash like test” in regulation 7(15) to shares and securities and (3) to make small changes to the annual information returns required from account managers.