# The Individual Savings Account (Amendment) Regulations 2006, Regulation 5: Amendment of the Individual Savings Account Regulations 1998


After regulation 22(1)(b) insert—
“(ba) any gain or loss accruing on and attributable to a payment within paragraph (ib) of sub-paragraph (a) shall not be a chargeable gain or allowable loss for capital gains tax purposes;”.

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Source: https://www.legislation.gov.uk/uksi/2006/3194/regulation/5 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-regulations-2006/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.