Regulation 3 Amendments having effect for the tax year 2009-10 (and in some cases succeeding tax years)

In regulation 4(2) (general conditions for accounts and subscriptions to accounts)^f1—

(a)

after “year) is” insert “£7,200 unless”; and

(b)

for sub-paragraph (a) substitute—

“(a)
the qualifying investor is 50 years of age or over, or is due to be aged 50 not later than 5^th April 2010, where it is £10,200, or”.

Annotations

f1: Regulations 4(2) to (4) were substituted by regulation 6 of S.I. 2007/2119.