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The Individual Savings Account (Amendment) Regulations 2005

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Statutory Instruments

2005 No. 609

INCOME TAX

The Individual Savings Account (Amendment) Regulations 2005

Made

9th March 2005

Laid before the House of Commons

10th March 2005

Coming into force

6th April 2005

The Treasury, in exercise of the powers conferred upon them by section 333 of the Income and Corporation Taxes Act 1988(1), section 151 of the Taxation of Chargeable Gains Act 1992(2) and section 75 of the Finance Act 1998, make the following Regulations:

(1)

1988 c. 1; section 333 was amended by section 70 of the Finance Act 1991 (c. 31) and by sections 75 and 123(7) of, and Part 3(15) of Schedule 27 to, the Finance Act 1998 (c. 36).

(2)

1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34), by section 64(2) of the Finance Act 1995 (c. 4) and by section 75(6) of the Finance Act 1998, and was extended by section 123(7) of the Finance Act 1998.

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