Regulation 1 Citation, commencement and effect
(1)
These Regulations may be cited as the Individual Savings Account (Amendment) Regulations 2025.
(2)
Regulation 4 comes into force on 6th April 2027 and has effect in relation to the tax year 2027-28 and subsequent tax years.
(3)
The rest of these Regulations come into force on 15th July 2025.