# The Individual Savings Account (Amendment) Regulations 2025, Regulation 5: Amendment of regulation 5DDB


(1) For paragraph (3) of regulation 5DDB (flexible account) substitute—
“(3) Any replacement of a previous years’ subscription may be made only to the account from which the withdrawal of a cash amount it is replacing was made.
(3A) Any replacement subscription that is not deemed to be a replacement of a previous years’ subscription is to be treated as a subscription to an account as specified in regulation 4ZA (subscriptions to an account other than a junior ISA account).”.
(2) In paragraph (4) of regulation 5DDB, before “Any withdrawal” insert “Subject to paragraph (4A),”.
(3) After paragraph (4) of regulation 5DDB insert—
“(4A) No withdrawal under paragraph (1) may reduce the current year’s subscription amount to less than nil.”.

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Source: https://www.legislation.gov.uk/uksi/2025/733/regulation/5 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.