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The Individual Savings Account Regulations 1998

Type Statutory-Instrument
Publication 1998-07-31
Last updated 2025-07-15
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
PDF Download
articles Not indexed
Reform history JSON API
440

Words in reg. 2(1)(a) omitted (6.4.2013) by virtue of The Income Tax (Removal of Ordinary Residence) Regulations 2013 (S.I. 2013/605), regs. 1, 4(2) (with reg. 2(a))

441

Words in reg. 10(2)(d)(i) omitted (6.4.2013) by virtue of The Income Tax (Removal of Ordinary Residence) Regulations 2013 (S.I. 2013/605), regs. 1, 4(3) (with reg. 2(a))

442

Words in reg. 12(3)(f)(i) omitted (6.4.2013) by virtue of The Income Tax (Removal of Ordinary Residence) Regulations 2013 (S.I. 2013/605), regs. 1, 4(4) (with reg. 2(a))

443

Words in reg. 12(3)(f) omitted (6.4.2013) by virtue of The Income Tax (Removal of Ordinary Residence) Regulations 2013 (S.I. 2013/605), regs. 1, 4(4) (with reg. 2(a))

444

Words in reg. 12A(7)(d)(i) omitted (6.4.2013) by virtue of The Income Tax (Removal of Ordinary Residence) Regulations 2013 (S.I. 2013/605), regs. 1, 4(5) (with reg. 2(a))

446

Reg. 2(1A)(a)(i)(ii) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Individual Savings Account (Amendment No. 3) Regulations 2013 (S.I. 2013/1743), regs. 1(1), 3(b)

447

Reg. 2F(2)(ea)(eb) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Individual Savings Account (Amendment No. 3) Regulations 2013 (S.I. 2013/1743), regs. 1(1), 4

451

Words in reg. 21(4DE)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Individual Savings Account (Amendment No. 3) Regulations 2013 (S.I. 2013/1743), regs. 1(1), 6

455

Words in reg. 2(1)(a) omitted (6.4.2014) by virtue of The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 3(e)

456

Words in reg. 2(1)(a) omitted (retrospective to 6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 85(a), 89 (with Sch. 8 paras. 90-96)

457

Words in reg. 2(1)(a) substituted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 85(b), 89 (with Sch. 8 paras. 90-96)

458

Words in reg. 2(1)(a) inserted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 85(c), 89 (with Sch. 8 paras. 90-96)

459

Words in reg. 2(1)(a) omitted (retrospective to 6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 144(a), 146 (with Sch. 8 paras. 147-157)

460

Words in reg. 2(1)(a) inserted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 144(b), 146 (with Sch. 8 paras. 147-157)

465

Words in reg. 4ZE(3) omitted (6.4.2014) by virtue of The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 7(2)

469

Words in reg. 7(3)(a) omitted (6.4.2014) by virtue of The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 8(c)

470

Words in reg. 7(2)(h)(i) substituted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 145, 146 (with Sch. 8 paras. 147-157)

471

Words in reg. 7(10)(a) substituted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 145, 146 (with Sch. 8 paras. 147-157)

472

Words in reg. 7(2)(h)(iii) substituted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 86, 89 (with Sch. 8 paras. 90-96)

474

Reg. 8(2)(a)(iv) and preceding word omitted (6.4.2014) by virtue of The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 9(b)

476

Words in reg. 12(13) omitted (6.4.2014) by virtue of The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 10(b)

477

Words in reg. 14(2)(b)(iii) substituted (6.4.2014) by The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 11

478

Words in reg. 31(3)(b)(ii) omitted (6.4.2014) by virtue of The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 12(a)

481

Words in reg. 34(2)(a) substituted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 87(a), 89 (with Sch. 8 paras. 90-96)

482

Words in reg. 34(2)(a) substituted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 87(b), 89 (with Sch. 8 paras. 90-96)

486

Words in reg. 4(1B)(e) omitted (1.7.2014) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 5(a)

491

Words in reg. 4A(4)(a)(ii) omitted (1.7.2014) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 8(c)(ii)

501

Punctuation in reg. 7(2)(a)(ii) substituted (1.7.2014) by The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 14(b)

502

Word in reg. 7(2)(a)(ii) omitted (1.7.2014) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 14(b)

533

Words in reg. 10(2)(ca) omitted (1.7.2014) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 17

543

Punctuation in reg. 21(6)(b)(v) substituted (1.7.2014) by The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 19(3)(b)

552

Words in reg. 31(4)(a)(via) omitted (1.7.2014) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 25(a)

554

Reg. 31(4)(b)(ii) substituted for reg. 31(4)(b)(ii)(iii) (1.7.2014) by The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 25(c)

560

Word in reg. 5D(2)(a)(ii) omitted (6.4.2015) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2015 (S.I. 2015/869), regs. 1, 6(a)

562

Reg. 5D(2)(c) and preceding word inserted (6.4.2015) by The Individual Savings Account (Amendment No. 2) Regulations 2015 (S.I. 2015/869), regs. 1, 6(d)

563

Punctuation in reg. 5D(2)(b) substituted (6.4.2015) by The Individual Savings Account (Amendment No. 2) Regulations 2015 (S.I. 2015/869), regs. 1, 6(d)

564

Punctuation in reg. 5DF(1)(b)(iv) substituted (6.4.2015) by The Individual Savings Account (Amendment No. 2) Regulations 2015 (S.I. 2015/869), regs. 1, 8(a)

576

Word in reg. 31(3)(c)(iv) omitted (6.4.2015) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2015 (S.I. 2015/869), regs. 1, 10(a)

583

Punctuation in reg. 7(2)(b)(ii) substituted (1.7.2015) by The Individual Savings Account (Amendment No. 4) Regulations 2015 (S.I. 2015/1370), regs. 1, 4(a)(ii)

590

Words in reg. 2(1) substituted (1.1.2016) by virtue of The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 2 para. 8(2)

591

Regs. 5DDB, 5DDC inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 10

593

Words in reg. 2(1)(a) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 3(2)

594

Words in reg. 2(1)(a) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 3(3)

595

Word in reg. 2D inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 4(a)

597

Reg. 5D(2)(a)(iia) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 7(a)

598

Word in reg. 5D(2)(a)(iii) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 7(b)

599

Word in reg. 5D(2)(a)(iv) substituted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 7(c)

601

Words in reg. 5DA(b) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 8

602

Reg. 5DDA(7)(a)(b) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 9(a)

603

Reg. 5DDA(7)(d)(e) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 9(a)

605

Regs. 5DDA(8)-(10) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 9(b)

607

Reg. 5DF(1)(a)(ia) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 11(b)

609

Word in reg. 10(2)(d)(iii) substituted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 12(c)

612

Words in reg. 21(6)(b)(iii) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 14

613

Words in reg. 21A(3)(b)(ii) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 15

614

Words in reg. 31(3)(c) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(a)

616

Words in reg. 31(3)(c)(ii) substituted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(c)

617

Reg. 31(3)(c)(iia) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(d)

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