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The Individual Savings Account (Amendment No. 4) Regulations 2015

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Statutory Instruments

2015 No. 1370

Income Tax

Capital Gains Tax

The Individual Savings Account (Amendment No. 4) Regulations 2015

Made

10th June 2015

Laid before the House of Commons

10th June 2015

Coming into force

1st July 2015

The Treasury, in exercise of the powers conferred by sections 694, 695, 695A, 696 and 701(1) and (5) of the Income Tax (Trading and Other Income) Act 2005(1) and section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992(2), make the following Regulations:

(1)

2005 c.5; sections 694 and 701 were amended, and section 695A was inserted, by section 40 of the Finance Act 2011 (c.11), sections 695 and 696 were amended by paragraphs 131 and 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11), section 701(5) was inserted by section 40 of the Finance Act 2008 (c.9).

(2)

1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c.34), section 64(2) of the Finance Act 1995 (c.4), paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 and section 40(7) of the Finance Act 2011.

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