Amendment of the Individual Savings Account Regulations 1998
This section has no associated Explanatory Memorandum
3. 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;”.