OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which came into force on 13th December 2000, amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870, amended by S.I. 1998/3174, 2000/809, 2079). The principal effect of the amendments is to add, to the investments which are qualifying investments for a stocks and shares component, depositary interests which represent existing qualifying investments (other than cash).