Paragraph 1A F1
United Kingdom
The establishment and management, or arranging for the establishment and management, of individual savings accounts; and in this paragraph “individual savings accounts" means plans of a kind referred to in section 333(1A) of the Income and Corporation Taxes Act 1988 F2.
Annotations
Textual amendments
- F1
Sch. 7, para. 1A inserted (19.10.1998) by S.I. 1998/2328 art. 2
- F2
1988 c. 1. Subsection (1A) was added to s. 333 by section 75(1) of the Finance Act 1998 (c. 36). The Individual Savings Accounts Regulations 1998 (S.I. 1998/1870) make detailed provision for the operation of individual savings accounts. Other relevant regulations are S.I.s 1998/1869, 1998/1871 and 1998/1872.
Notes on Schedule 7
Textual amendments
- F1
Sch. 7 repealed (1.12.2001) by 2000 c. 8, ss. 334, 336, 338, Sch. 18 para. 10(2)(b), Sch. 22; S.I. 2001/3538, art. 2(1)