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The Individual Savings Account (Amendment No. 2) Regulations 2004

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Amendment of the Individual Savings Account Regulations 1998

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10.  In regulation 7(16)—

(a)in sub-paragraph (a) add at the end “, and in the case of a policy of life insurance, under whose terms some or all of the benefits are determined by reference to fluctuations in, or in an index of, the value of any property of any description (whether or not specified in the policy or contract), that property or that index”;

(b)in sub-paragraph (b) after “paid” insert—

or payable include premiums paid or payable under a policy of life insurance, and;

(c)in sub-paragraph (c) add at the end “and, in the case of a policy of life insurance, omitting any benefits payable in the event of the death of the account investor”.

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