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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1450) to increase the annual subscription limits to £15,240 and, for a junior ISA, £4,080.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.