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 1992 M1, sections 694, 695 and 701 of the Income Tax (Trading and Other Income) Act 2005 M2 and paragraph 8 of Schedule 1 to the Savings (Government Contributions) Act 2017 M3, make the following Regulations.
Annotations:
Marginal Citations
M2
2005 c. 5. Section 694 was amended by section 40(2) of the Finance Act 2011. Section 695 was amended by paragraph 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 701 was amended by section 40 of the Finance Act 2008 (c. 9) and section 40(5) of the Finance Act 2011.
M3
1992 c. 12. Section 151 was amended by section 85 of the Finance Act 1993 (c. 34), paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005, section 40(6) of the Finance Act 2011(c. 11) and section 27(2) of the Finance Act 2016 (c. 24).