# The Individual Savings Account (Amendment) (No. 2) Regulations 2026, Regulation 13: Amendment of regulation 21


In regulation 21 (transfers relating accounts other than junior ISA accounts)—
(a) in paragraph (4)—
(i) at the beginning, for “The” substitute “In the case of a cash account, the”;
(ii) in sub-paragraphs (a), (c) and (d) omit “(if the account investor is 18 years of age or over)”;
(b) after paragraph (4) insert—
“(4ZA) In the case of a stocks and shares account or an innovative finance account, the current year’s subscriptions and the previous years’ subscriptions may be transferred to—
(a) a stocks and shares account,
(b) an innovative finance account,
(c) a Lifetime ISA, or
(d) a cash account, if the account investor is 65 or over at the end of the year,
belonging to the same account investor.”;
(c) in paragraph (4DA), in sub-paragraphs (e) and (f) omit “, a cash account”.

---
Source: https://www.legislation.gov.uk/uksi/2026/1018/regulation/13 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.