Amendment of the Individual Savings Account Regulations 19983
In regulation 2(1)(a) (interpretation)—
a
in the definition of “article 36H agreement” insert after “operator” where it appears second “or, in relation to a continuing account of a deceased investor, any person within the description of section 694A(2) of ITTOIA 2005 or referred to in section 694A(1) of that Act,”; and
b
at the appropriate place insert—
“continuing account of a deceased investor” has the meaning given in regulation 2G;