# The Individual Savings Account (Amendment) Regulations 2008, Regulation 16: Amendment of regulation 35 (administration of tax in relation to accounts – supplementary)


(1) Amend regulation 35 as follows.
(2) In paragraph (5)(a) for “sections 95 and 96” substitute “section 95”.
(3) In paragraph (6)(a) for “Chapter 2 of Part 13 of the Taxes Act” substitute “Chapter 9 of Part 4 of ITTOIA 2005”.
(4) For paragraph (7) substitute—
“(7) A termination of a policy of insurance pursuant to regulation 9(3)(b)(ii) shall be treated as the surrender of all rights under the policy for the purposes of section 484(1)(a)(i) of ITTOIA 2005.”.

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Source: https://www.legislation.gov.uk/uksi/2008/704/regulation/16 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-regulations-2008/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.