# The Individual Savings Account (Amendment No. 3) Regulations 2002, Regulation 7: Amendments to the principal Regulations


In regulation 31(3)(c)—
(a) in the words preceding paragraph (i) omit “other than those made pursuant to regulation 5(1)”;
(b) in paragraph (i) add at the end “or a TESSA only account”;
(c) in paragraph (iii) omit “, other than pursuant to regulation 5(1),”; and
(d) after paragraph (iv) add—
“and—
(v) the date when any such mini-account or TESSA only account was closed, where that occurred during the year or the part of the year for which the return was made.”.

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Source: https://www.legislation.gov.uk/uksi/2002/3158/regulation/7 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2002/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.