# The Individual Savings Account (Insurance Companies) (Amendment) Regulations 2000, Regulation 5: Amendments to the principal Regulations


After regulation 21 there shall be inserted the following regulation—
“21A In paragraph 9(1) of Schedule 19AC, in the notionally inserted subsection (1D) of section 434, there shall be added at the end the words “but this subsection shall not apply in relation to distributions in respect of which an overseas life insurance company is entitled to a tax credit in respect of its individual savings account business.”.”

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Source: https://www.legislation.gov.uk/uksi/2000/2075/regulation/5 (the official version)
Page: https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.