# The Individual Savings Account (Amendment No. 2) Regulations 2014, Regulation 23: Amendment of the Individual Savings Account Regulations 1998


In regulation 25 (repayment in respect of tax to account manager—interim claims), in paragraph (5), for “regulation 26(2)” to “and”, substitute “a return is required in respect of”.

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Source: https://www.legislation.gov.uk/uksi/2014/1450/regulation/23 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2014/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.