The Individual Savings Account (Amendment No. 2) Regulations 2010
1Citation, commencement and effect
2Amendment to the ISA Regulations 1998
3In regulation 4 (General conditions for accounts and subscriptions to...
4In regulation 21(5) (Transfers relating to accounts) for “The” substitute...
5After regulation 21 (Transfers relating to accounts) insert— Further requirements...

2010 No. 2957

Income Tax
Capital Gains Tax

The Individual Savings Account (Amendment No. 2) Regulations 2010

Made

Laid before the House of Commons

Coming into force

For the purposes of regulation 3

Remainder

The Treasury make the following Regulations in exercise of the powers conferred by sections 694, 695(1) and (4) and 701(1) of the Income Tax (Trading and Other Income) Act 20051 and section 151 of the Taxation of Chargeable Gains Act 19922: