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The Individual Savings Account Regulations 1998

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  1. Introductory Text

  2. 1. Citation and commencement

  3. 2. Interpretation

  4. 3. Introductory

  5. 4. General conditions for accounts and subscriptions to accounts

  6. 4A.Repair of certain incompatible accounts and excess subscriptions

  7. 4B.Closure of cash account prior to the opening of the same type of account to be disregarded once

  8. 4C.Removal of insurance components at 6th April 2005

  9. 4D.Removal of maxi-accounts, mini-accounts and TESSA only accounts at 6th April 2008

  10. 5A.Treatment of sums held in accounts managed by Icesave Bank

  11. 5B.Treatment of certain sums held in accounts managed by Keydata Investment Services Limited

  12. 5. Transfers from matured tax-exempt special savings accounts

  13. 6. General investment rules

  14. 7. Qualifying investments for a stocks and shares component

  15. 8. Qualifying investments for a cash component

  16. 9.Insurance policies

  17. 10. Qualifying individuals who may invest under an account

  18. 11. Account investor ceasing to qualify

  19. 12. Conditions for application to subscribe to an account

  20. 13. Application by curator bonis

  21. 14. Account manager—qualifications and Board’s approval

  22. 15. Special requirements relating to insurer-managers

  23. 16. Account manager—appointment of tax representative

  24. 17. Account manager—withdrawal by Board of approval

  25. 18. Account manager—appeal against withdrawal of Board’s approval

  26. 19. Account manager ceasing to act

  27. 20. Account manager ceasing to qualify

  28. 21. Transfers relating to accounts

  29. 21A.Further requirements relating to transfers between cash accounts

  30. 22. Exemption from tax of account income and gains

  31. 23. Interest on cash deposits held under a stocks and shares component...

  32. 24. Tax liabilities and reliefs—account manager to act on behalf of account investor

  33. 25. Repayments in respect of tax to account manager—interim claims

  34. 26. Repayments in respect of tax to account manager—annual returns and annual claims

  35. 27. Account manager’s returns and claims—supplementary provisions

  36. 28. Assessments for withdrawing relief and recovering tax

  37. 29. Records to be kept by account manager

  38. 30. Information to be given to account investor by account manager

  39. 31. Returns of information by account manager

  40. 32. Information to be provided to the Board

  41. 33. Inspection of records by officer of the Board

  42. 34. Capital gains tax—adaptation of enactments

  43. 35. Administration of tax in relation to accounts—supplementary

  44. 36.Application of the provisions of Chapter II of Part XIII of the Taxes Act and of Chapter 9 of Part 4 of ITTOIA 2005 to policies where an investor ceases to be or was not entitled to relief from tax

  45. Signature

  46. Explanatory Note

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