# The Individual Savings Account (Amendment No. 3) Regulations 2005, Regulation 11: Amendment of the Individual Savings Account Regulations 1998


In regulation 22(1)(a) (exemption from tax) after paragraph (i) insert—
“(ia) in respect of alternative finance return or profit share return paid by a financial institution (within the meanings in Chapter 5 of Part 2 of the Finance Act 2005);”.

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Source: https://www.legislation.gov.uk/uksi/2005/3350/regulation/11 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2005/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.