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

  7. 6.General investment rules

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

  9. 8.Qualifying investments for a cash component

  10. 9.Qualifying investments for an insurance component

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

  12. 11.Account investor ceasing to qualify

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

  14. 13.Application by curator bonis

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

  16. 15.Special requirements relating to insurer-managers

  17. 16.Account manager—appointment of tax representative

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

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

  20. 19.Account manager ceasing to act

  21. 20.Account manager ceasing to qualify

  22. 21.Transfer of accounts to other account managers

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

  24. 23.Interest on cash deposits held under a stocks and shares component or insurance component

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

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

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

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

  29. 28.Assessments for withdrawing relief and recovering tax

  30. 29.Records to be kept by account manager

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

  32. 31.Returns of information by account manager

  33. 32.Information to be provided to the Board

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

  35. 34.Capital gains tax—adaptation of enactments

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

  37. Signature

  38. Explanatory Note

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