2020 No. 506

Income Tax
Capital Gains Tax

The Individual Savings Account (Amendment No. 3) (Coronavirus) Regulations 2020

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred by section 151 of the Taxation of Chargeable Gains Act 19921, sections 694, 695 and 701 of the Income Tax (Trading and Other Income) Act 20052 and paragraph 8 of Schedule 1 to the Savings (Government Contributions) Act 20173, make the following Regulations.