The Individual Savings Account (Amendment No. 2) Regulations 2020
en
King's Printer of Acts of Parliament
2020-03-11
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 £4,368 to £9,000 (regulation 3).
The Individual Savings Account (Amendment No. 2) Regulations 2020
Made
Laid before House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 19921 and section 694(1) and (3) of the Income Tax (Trading and Other Income) Act 20052, make the following Regulations.