Regulation 8 Amendment of the Individual Savings Account Regulations 1998

at the end of paragraph (1)(b)(iv), for the full stop substitute a semicolon; and

after paragraph (1)(b) insert—

“(c)

in relation to a subscription permitted by regulation 5DDA—

(i)

the deceased’s full name;

(ii)

the full address of the deceased’s permanent residence at the date of death;

(iii)

the deceased’s National Insurance number, if known;

(iv)

the deceased’s date of birth and date of death; and

(v)

the date of S’s marriage or civil partnership to the deceased;

(d)

in relation to a subscription permitted by regulation 5DDA and made with an account manager other than the deceased’s account manager, the name and address of the deceased’s account manager.

(1A)

The requirements in sub-paragraph (1)(c) are met where the information is provided on the first instance a subscription permitted by regulation 5DDA is made to an account.”.