Regulation 6 Amendment of the Individual Savings Account Regulations 1998

After regulation 21B(2), insert—

“(2A)

Anything transferred to the account as part of the transfer mentioned in regulation 12A(1) is treated as previous years’ subscriptions for the purposes of this regulation.”.

Omit regulation 21B(8B) to (8G).

In regulation 21B(8H), omit “as described in paragraph (8B)(a)”.