17. In regulation 21A (further requirements relating to transfers between cash accounts)—
(a)for paragraph (3)(b)(iii), substitute—
“(iii)in relation to the transfer of an account that is not a junior ISA account, the date on which the first subscription (if any) was made to the account in the year in which the transfer takes place,
(iiia)in relation to the transfer of an account that is a junior ISA account, the date on which the subscription described in paragraph (3A) was made (if appropriate), and”;
(b)after paragraph (3), insert—
“(3A) The subscription referred to in paragraph (3)(b)(iiia) is the first subscription to the account provided the subscription is made in the same year as the transfer.”.