This Statutory Instrument has been made, in part, to correct an error in S.I. 2023/264 and is being issued free of charge to all known recipients of that Statutory Instrument.

2024 No. 350

INCOME TAX

CAPITAL GAINS TAX

The Individual Savings Account (Amendment) Regulations 2024

Made11th March 2024

Laid before the House of Commons12th March 2024

Coming into force6th April 2024

The Treasury make these Regulations in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 19921, sections 694, 695, 695A, 696, 698 and 701 of the Income Tax (Trading and Other Income) Act 20052 and section 4(6) of, and paragraphs 3, 7 and 9 of Schedule 1 to, the Savings (Government Contributions) Act 20173.