Statutory Instruments

1998 No. 3174

INCOME TAX

The Individual Savings Account (Amendment) Regulations 1998

Made

17th December 1998

Laid before the House of Commons

17th December 1998

Coming into force

6th April 1999

The Treasury, in exercise of the powers conferred on them by sections 333 and 333B 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, hereby 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 the Finance Act 1998 (c. 36). Section 333B was inserted by section 77(1) of the Finance Act 1998.

(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 1994 (c. 9), and by section 75(6) of the Finance Act 1998, and was extended by section 123(7) of the Finance Act 1998.