# The Individual Savings Account (Amendment) Regulations 2016, Regulation 14: Amendment of regulation 21 (transfers relating to accounts other than junior ISA accounts)

Extent: E+W+S+N.I.

In regulation 21, at the end of paragraph (6)(b)(iii), insert−
“,disregarding a subscription made in accordance with regulation 5D (except for a replacement subscription), less, in the case of a flexible account, the amount of any cash withdrawn from it during that period and if the result is in the negative, the amount to be reported is nil”.

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Source: https://www.legislation.gov.uk/uksi/2016/16/regulation/14 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.