2014 No. 1450

Income Tax
Capital Gains Tax

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: