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The Individual Savings Account (Amendment) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 704
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (the “principal Regulations”).
The vast majority of the amendments have been made to ensure that the detailed wording of the principal Regulations takes account of legislation that has come into force after the principal Regulations came into force: notably the Income Tax (Earnings and Pensions) Act 2003 (c. 1), the Income Tax (Trading and Other Income) Act 2005 (c. 5), the Income Tax Act 2007 (c. 3) and the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964).
A number of other amendments have also been made to the principal Regulations. Regulation 12 of the principal Regulations has been amended to make it easier for account managers to keep information relating to applications to subscribe to an account; and regulation 31 of the principal Regulations has been amended so that some information which previously had to be provided quarterly now only has to be provided yearly.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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