http://www.legislation.gov.uk/id/uksi/2015/869

http://www.legislation.gov.uk/uksi/2015/869/regulation/4/made

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

en

King's Printer of Acts of Parliament

2017-09-29

INCOME TAX

CAPITAL GAINS TAX

These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1450)(“the principal Regulations”) to allow an additional permitted subscription to the surviving spouse or civil partner (S) of a person who held an Individual Savings Account at their death (D).

Amendment of the Individual Savings Account Regulations 19984