2018 No. 359
Income Tax
Capital Gains Tax
The Individual Savings Account (Amendment) Regulations 2018
Made
Laid before the House of Commons
Coming into force
The Treasury make these Regulations in exercise of the powers in section 151 of the Taxation of Chargeable Gains Act 19921, sections 694, 695 to 696 and 701 of the Income Tax (Trading and Other Income) Act 20052 and sections 1(2) and 4(3) and (6) of, and paragraph 2(2) of Schedule 1 to, the Savings (Government Contributions) Act 20173.