http://www.legislation.gov.uk/uksi/2004/1677/signature/made

The Individual Savings Account (Amendment) Regulations 2004

Income tax

Tax

Business practice and regulation

Income

King's Printer of Acts of Parliament

2016-09-29

INCOME TAX

These Regulations further amend the Individual Savings Account Regulations 1998 (S.I.1998/1870: “the principal Regulations”). The principal effect of the amendments is to ensure that funds of funds schemes which invest in stocks or shares of UCITS which comply with Financial Service Authority rules also meet the individual savings account requirements.