Amendment of the Individual Savings Account Regulations 1998
10. In regulation 31(3)(c)—
(a) at the end of sub-paragraph (iv) omit “and”;
(b) at the end of sub-paragraph (v) for the full stop substitute a comma and insert—

“and
(vi) whether a subscription permitted in accordance with regulation 5DDA has been made at any time in the year or part of the year for which the return is made.”.