SI 2023/264 The Individual Savings Account (Amendment) Regulations 2023

Published on: 08 March 2023

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Individual Savings Account (ISA) Regulations, SI 1998/1870 (the principal Regulations) to relax certain rules on assets which can be held within (or returned to) the ISA wrapper, and to provide further safeguards for investors where a provider loses its approved status.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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