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The Individual Savings Account (Amendment) Regulations 2003

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5.  In regulation 7(2)—

(a)in both sub-paragraphs (e) and (g) for the words from “scheme satisfies” to the end substitute “units or shares satisfy the condition specified in paragraph (15)”;

(b)in sub-paragraph (f) for the words from “UCITS satisfies” to the end substitute “units or shares satisfy the condition specified in paragraph (15)”;

(c)after sub-paragraph (g) insert—

“(ga)units in, or shares of, a Chapter 5 UCITS, in circumstances where the units or shares satisfy the condition specified in paragraph (15);”;

(d)insert at the end—

“(l)investments which—

(i)were held under the stocks and shares component on 6th April 2004; and

(ii)immediately before that date, fell within sub-paragraphs (e), (f) or (g), or sub-paragraph (ha) so far as the relevant investments (within the meaning in the definition of “depositary interest”) fell within any of those sub-paragraphs.”

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