The Individual Savings Account (Amendment) Regulations 2018
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King's Printer of Acts of Parliament
2018-03-13
INCOME TAX
CAPITAL GAINS TAX
These Regulations amend the Individual Savings Account Regulations 1998 (S.I.1998/1870). They provide for the annual limit on subscriptions to a junior ISA account to be increased from £4,128 to £4,260 (regulation 4). They provide for amendments to requirements relating to returns of information by an account manager (regulations 3 and 5), an extension of time for the payment by an account manager of a withdrawal charge (regulation 6(a)) and for the manner of payments to be made to the Board (regulation 6(b)).
Amendment of the Individual Savings Account Regulations 19982
The Individual Savings Account Regulations 19984 are amended as follows.