The Individual Savings Account (Amendment No. 2) Regulations 2014
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by sections 694(1), (3) and (5), 695(1) and (2), 699 and 701(1), (2), (3) and (5) of the Income Tax (Trading and other Income) Act 20051 and section 151(1) and (2) of the Taxation of Chargeable Gains Act 19922 make the following Regulations: