Regulation 3 Amendment of the Individual Savings Account Regulations 1998
In regulation 2(1)(a) (interpretation)—
(a)
in the definition of “account”—
(i)
omit paragraph (ii) and the word “or” which succeeds it, and
(ii)
at the end add “and shall include a personal equity plan treated on and from the 6th April 2008 as a stocks and shares account”f1;
(b)
omit the definition of “tax-exempt special savings account”.
Annotations
Footnotes
- f1
-
See S.I. 2007/ 2120.