The Individual Savings Account (Amendment No. 2) Regulations 2015
1Citation and commencement
2Amendment of the Individual Savings Account Regulations 1998
3In regulation 2(1)(a), after the entry “CTA 2010” insert— “deceased’s...
4In regulation 2D after “5B,” insert “5DDA,”.
5In regulation 4(1B)(d) after “regulation” insert “5DDA(2)(e) and”.
6In regulation 5D— (a) at the end of paragraph (2)(a)(ii)...
7After regulation 5DD insert— Additional permitted subscription to an account...
8In regulation 5DF— (a) at the end of paragraph (1)(b)(iv),...
9After regulation 5DF, insert— Declarations required by regulation 5D (1) The declarations in regulation 5D(2)(c) required by S in...
10In regulation 31(3)(c)— (a) at the end of sub-paragraph (iv)...

2015 No. 869

Income Tax
Capital Gains Tax

The Individual Savings Account (Amendment No. 2) Regulations 2015

Made

Laid before the House of Commons

Coming into force

The Treasury make these Regulations exercising the powers in sections 694 to 699 and 701 of the Income Tax (Trading and Other Income) Act 20051 and section 151 of the Taxation of Chargeable Gains Act 19922.