The Individual Savings Account Regulations 1998

Reg. 31(2) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(3)

Reg. 31(4)(a)(iv) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(4)

Reg. 31(4)(a)(vi) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(5)

Reg. 31(4)(a)(via) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(6)

Reg. 31(4)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(7)

Reg. 31(6) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(8)

Words in reg. 31(7) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(9)(a)

Words in reg. 31(7)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(9)(b)

Word in reg. 31(3)(b)(ii) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(a)

Words in reg. 31(3)(c) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(b)(i)

Words in reg. 31(3)(c)(i) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(b)(ii)

Reg. 31(3)(c)(ii) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(b)(iii)

Word in reg. 31(3)(c)(v) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(b)(iv)

Reg. 31(7)(a)(i)-(iv) substituted for reg. 31(7)(a)(i)-(iii) (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 21

Word in reg. 34(2)(a) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 15(2)

Words in reg. 34(2)(a) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 15(3)

Words in reg. 35(5)(a) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 16(2)

Words in reg. 35(6)(a) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 16(3)

Reg. 35(7) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 16(4)

Words in reg. 36 title inserted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 17(2)

Words in reg. 36(2)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 17(3)

Words in reg. 36(3) inserted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 17(4)

Reg. 36(4) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 17(5)

Words in reg. 36(5) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 17(6)

Reg. 8(2)(a) substituted (12.8.2008) by The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 4

Reg. 36(6)(b)(i)(iii) omitted (12.8.2008) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(2)(a)

Reg. 36(6)(e)(i) omitted (12.8.2008) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(2)(b)

Reg. 36(6)(f)(ii) omitted (12.8.2008) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(2)(c)

Reg. 36(6)(g) omitted (12.8.2008) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(2)(d)

Word in reg. 36(6)(h)(ii) inserted (12.8.2008) by The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(2)(e)(i)

Reg. 36(6)(h)(iii)(iv) omitted (12.8.2008) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(2)(e)(ii)

Reg. 36(6)(i) and preceding word omitted (12.8.2008) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(2)(f)

Words in reg. 36(8) substituted (12.8.2008) by The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(3)

Words in reg. 36(9)(a) substituted (12.8.2008) by The Individual Savings Account (Amendment No. 2) Regulations 2008 (S.I. 2008/1934), regs. 1(1), 6(4)

Words in reg. 2(1)(a) substituted (16.12.2008) by The Individual Savings Account (Amendment No. 3) Regulations 2008 (S.I. 2008/3025), regs. 1, 3(a)

Words in reg. 2(1)(a) added (16.12.2008) by The Individual Savings Account (Amendment No. 3) Regulations 2008 (S.I. 2008/3025), regs. 1, 3(b)

Reg. 7(2)(cc) inserted (16.12.2008) by The Individual Savings Account (Amendment No. 3) Regulations 2008 (S.I. 2008/3025), regs. 1, 4

Regulations applied (with modifications) (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.

Reg. 18(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 46(2)

Words in reg. 18(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 46(3)(a)

Words in reg. 18(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 46(3)(b)

Words in reg. 27(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 47(2)(a)

Words in reg. 27(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 47(2)(b)

Words in reg. 27(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 47(3)

Words in reg. 2(1)(a) substituted (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 3(a)(i)

Words in reg. 2(1)(b) omitted (11.8.2009) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 3(b)(i)

Words in reg. 2(1)(b) inserted (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 3(b)(iv)

Words in reg. 2(1)(b) added (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 3(b)(v)

Reg. 4(8) added (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 4

Words in reg. 7(2)(f) substituted (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 6

Reg. 21(7) omitted (11.8.2009) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 8(b)

Words in reg. 31(4)(a)(i) substituted (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 9(a)

Words in reg. 31(4)(a)(v) substituted (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 9(b)

Reg. 21A inserted (4.1.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2010 (S.I. 2010/2957), regs. 1(2), 5 (with reg. 1(3))

Reg. 5C inserted (1.2.2011) by The Dormant Bank and Building Society Accounts (Tax) Regulations 2011 (S.I. 2011/22), regs. 1(1), 9(3)

Regulations applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

Reg. 4(4) omitted (6.4.2011) by virtue of The Individual Savings Account (Amendment) Regulations 2011 (S.I. 2011/782), regs. 1, 5 (with reg. 2)

Words in reg. 4(6)(f) inserted (6.4.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2010 (S.I. 2010/2957), regs. 1(2), 3(1)

Reg. 4(7) substituted (6.4.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2010 (S.I. 2010/2957), regs. 1(2), 3(2)

Regs. 2A-2E inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 6

Reg. 4A heading substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 9(a)

Reg. 21 heading substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 24(a)

Regs. 4ZA-4ZE inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 8

Reg. 12A inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 19

Regs. 21B, 21C inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 26

Reg. 12 heading inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(a)

Words in reg. 2(1)(a) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(a)

Words in reg. 2(1)(a) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(b)

Words in reg. 2(1)(a) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(c)

Words in reg. 2(1)(a) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(d)

Words in reg. 2(1)(a) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(e)

Words in reg. 2(1)(a) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(g)

Words in reg. 2(1)(a) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(h)

Words in reg. 2(1)(a) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(i)

Words in reg. 2(1)(a) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(j)

Words in reg. 2(1)(a) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 3(k)

Words in reg. 2(1)(b) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 4

Words in reg. 2(2) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 5(a)

Words in reg. 2(2) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 5(b)

Words in reg. 2(2) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 5(c)

Words in reg. 2(2) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 5(d)

Words in reg. 2(2) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 5(e)

Words in reg. 2(1)(a) inserted (retrospective to 1.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 2, 5(a)

Reg. 4(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 7(a)

Reg. 4(1A)(1B) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 7(b)

Reg. 4(2)(3) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 7(c)

Word in reg. 4(6) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 7(d)

Reg. 4(6)(a) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 7(e)

Words in reg. 4(6)(b)(i) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 7(f)

Reg. 4(6)(b)(ia) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 7(g)

Words in reg. 4(6)(f) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 7(h)

Words in reg. 4A(2)(e) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 9(c)

Words in reg. 4A(4)(a)(ii) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 9(e)

Reg. 5A omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 11

Words in reg. 6(4)(5) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 14

Words in reg. 7(2)(h) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 15(a)

Reg. 8(3)-(5) substituted for reg. 8(3) (retrospective to 1.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 2, 13

Words in reg. 9(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(a)

Words in reg. 9(3)(b)(ii) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(b)

Reg. 9(3)(b)(iia) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(c)

Reg. 9(3)(b)(iii) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(d)

Reg. 9(3)(b)(iv) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(e)

Reg. 9(3A)(3B) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(f)

Words in reg. 9(7) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(g)(i)

Words in reg. 9(7) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(g)(ii)

Reg. 9(8A) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(h)

Words in reg. 9(9) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 16(i)

Words in reg. 10 heading added (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(a)

Reg. 10(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(b)

Words in reg. 10(2)(ca) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(c)(i)

Words in reg. 12(3) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(c)(i)

Words in reg. 12(3)(a) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(c)(ii)

Words in reg. 12(3)(ea) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(c)(iii)

Reg. 12(3)(g) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(c)(v)

Word in reg. 12(4) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(d)(i)

Reg. 12(4)(e) and preceding comma inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(d)(ii)

Reg. 12(4A) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(e)

Reg. 12(7) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(f)

Reg. 12(7A) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(g)

Reg. 12(10) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 18(h)

Reg. 14(2)(aa) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 20(a)

Reg. 17(4) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 21

Reg. 20(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 23(a)

Words in reg. 20(2) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 23(b)

Words in reg. 20(3)(a) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 23(c)

Words in reg. 20(3)(b) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 23(d)

Words in reg. 21(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 24(b)

Words in reg. 21A(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 25(a)

Words in reg. 21A(2)(c) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 25(b)

Word in reg. 21A omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 25(c)

Reg. 21A(3)(c) and preceding word inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 25(d)

Words in reg. 21A(7) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 25(e)

Reg. 22(1)(a)(ia) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 27(a)

Words in reg. 22(1)(a)(ib) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 27(b)

Reg. 22(1)(a)(iii) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 27(c)

Word in reg. 22(1) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 27(d)

Words in reg. 22(1)(e) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 27(e)

Reg. 22(1)(f) and preceding semicolon inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 27(f)

Words in reg. 22(2) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 27(g)

Reg. 22(3) added (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 27(h)

Words in reg. 28(3) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 29

Words in reg. 30 heading added (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 30(a)

Words in reg. 31(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(a)

Reg. 31(3)(c)(ia) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(b)

Words in reg. 31(3)(c)(ii) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(c)

Words in reg. 31(3)(c)(iii) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(d)

Word in reg. 31(3) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(e)

Words in reg. 31(3)(c)(v) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(f)

Reg. 31(3A)-(3C) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(g)

Reg. 31(7A) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(h)

Reg. 33 omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 32

Words in reg. 36(9)(a) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 33(a)

Reg. 36(9)(b) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 33(b)

Words in reg. 36(9) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 33(c)

Reg. 2(1A) inserted (retrospective to 9.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 3, 6

Reg. 21(4CA) inserted (retrospective to 9.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 3, 16(b)

Words in reg. 21(4D) inserted (retrospective to 9.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 3, 16(c)

Reg. 21(4DA)-(4DI) inserted (retrospective to 9.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 3, 16(d)

Words in reg. 21B(8) inserted (retrospective to 9.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 3, 18(a)

Regs. 21B(8A)-(8H) inserted (retrospective to 9.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 3, 18(b)

Reg. 29 renumbered as reg. 29(1) (retrospective to 9.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 3, 19(a)

Reg. 29(2)(3) inserted (retrospective to 9.11.2011) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 3, 19(b)

Words in reg. 2(1)(a) inserted (9.11.2011 retrospective for specified purposes, 8.8.2012 for remaining purposes) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 3, 5(c)

Words in reg. 2(1)(a) substituted (9.11.2011 retrospective for specified purposes, 8.8.2012 for remaining purposes) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 3, 5(d)

Reg. 2F inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 9

Regs. 5D-5DM inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 11

Reg. 19 and heading substituted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 15

Words in reg. 2(1)(a) inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 5(e)

Words in reg. 2A(4) inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 7

Words in reg. 2D inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 8

Reg. 5B omitted (8.8.2012) by virtue of The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 10

Word in reg. 7(5)(c) substituted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 12(a)

Reg. 21(5)-(5B) substituted for reg. 21(5) (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 16(e)

Reg. 21A(3)(b)(iii)(iiia) substituted for reg. 21A(3)(b)(iii) (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 17(a)

Reg. 21A(3A) inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 17(b)

Regs. 21B(10)-(10B) substituted for reg. 21B(10) (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 18(c)

Reg. 21B(11)(b)(iv) substituted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 18(d)

Reg. 21B(12) inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 18(e)

Words in reg. 31(3)(c)(ii) substituted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 20(a)

Words in reg. 31(3)(c)(iii) substituted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 20(b)

Reg. 31(3AB) inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 20(c)

Reg. 20(1)(ba) inserted (1.10.2012) by The Tribunals, Courts and Enforcement Act 2007 (Consequential Amendments) Order 2012 (S.I. 2012/2404), art. 1, Sch. 3 para. 11 (with art. 7)

Words in reg. 2(1) omitted (1.4.2013) by virtue of The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(2)(a)

Words in reg. 2(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(2)(b)

Words in reg. 2(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(2)(c)

Word in reg. 2(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(2)(d)(i)

Words in reg. 2(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(2)(d)(ii)

Words in reg. 2(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(2)(f)(i)

Words in reg. 2(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(2)(f)(ii)

Words in reg. 2(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(2)(g)

Word in reg. 4(8) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 22(3)