Amendment of the Individual Savings Account Regulations 1998
This section has no associated Explanatory Memorandum
10. In regulation 31(3)(c)—
(a)at the end of sub-paragraph (iv) omit “and”;
(b)at the end of sub-paragraph (v) for the full stop substitute a comma and insert—
“and
(vi)whether a subscription permitted in accordance with regulation 5DDA has been made at any time in the year or part of the year for which the return is made.”.