Amendments to the Individual Savings Account Regulations 1998

10.  In regulation 4B (closure of cash account prior to the opening of the same type of account to be disregarded once)—

(a) in the heading, after “cash account” insert “that is not a junior ISA account”; and

(b) in paragraph (2) for “regulation 4(1)(d)” substitute “regulation 4(1B)(a)”.