# The Individual Savings Account (Amendment) (No. 2) Regulations 2026, Regulation 16: Amendment of regulation 24


In regulation 24 (tax liabilities and reliefs—account manager to act on behalf of account investor), in paragraph (3)—
(a) omit the “and” at the end of sub-paragraph (a);
(b) after that sub-paragraph insert—
“(aa) any sum which is payable under regulation 22A;”.

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Source: https://www.legislation.gov.uk/uksi/2026/1018/regulation/16 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.