OpenLegislation

Regulation 31 Returns of information by account manager

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

An account manager shall within 60 days after the end of each year (beginning with the year 1999—00) in which he acts as an account manager, and after ceasing to act or to qualify as an account manager, deliver to the Board a return for that year, or for the part of that year in which he so acted or qualified, which contains the information specified in F1paragraphs (3), (4), (5), (7)F2, (7A) and (7B), and is accompanied by a certificate as to the contents of the return, in the form prescribed by the Board, signed by the account manager or on his behalf.

F3(1A)

For the purposes of a Lifetime ISA in relation to paragraphs (3) and (10), paragraph (1B) applies instead of paragraph (1).

(1B)

An account manager of a Lifetime ISA must, within F460 days after the end of each year in which the account manager acts as an account manager, and after ceasing to act or qualify as an account manager, deliver to the Board a return for the year or part of a year in which the account manager so acted or was qualified, in a form or manner prescribed by the Board, which contains the information specified in the sub-paragraphs referred to in paragraph (9).

F5(1C)

The Board may authorise an extension of any period of time provided for under this regulation.

F6(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

The information specified in this paragraph is information relating to each account, in respect of which he acted as account manager, in the year or the part of the year for which the return is made, other than accounts transferred to another account manager under Regulation 21(2) in that year or part of a year, as to—

(a)

as regards the account investor—

(i)

his full name,

(ii)

the address of his permanent residence, including postcode,

(iii)

his date of birth, and

(iv)

if he has one, his national insurance number F7(otherwise, any unique reference number he may have had as mentioned in the Child Trust Funds Regulations 2004);

(b)

as regards each such account—

(i)

the number allocated to the account by the account manager, and

(ii)

F8in relation to a cash account or stocks and shares account, the market value of the account investments held under F9the component of the account, F10...the value of each account investment being determined either as at 5th April in that year, or any other valuation date in that year, not falling earlier than 5th October, and

(c)

as regards each such F11account F12... —

(i)

whether the account is a F13cash account F14, a stocks and shares account or an innovative finance account,

F15(ia)

whether the account was a junior ISA account at any time in the year or part of the year for which the return is made,

F16(ib)

whether the account is a flexible account,

F17(ii)

F18subject to F19paragraphs (3A) and (3AB)(a), the total amountF20, disregarding a subscription made in accordance with regulation 5D, subscribed to the account, in the year or the part of the year for which the return is made;

F21(iia)

in place of the provision in paragraph (ii) in the case of a flexible account, in the year or part of the year for which the return is made, disregarding a subscription made in accordance with regulation 5D (except for a replacement subscription), the total amount subscribed to the account less the amount of any cash withdrawn from it and if the result is in the negative, the amount to be reported is nil,

(iii)

F22subject to F23paragraphs (3AB)(b) and (3B), the date on which the first subscriptionF24, if any, (being either cash F25... or shares pursuant to regulation 7(2)(h)) was made to the account, in the year or the part of the year for which the return is made, F26...

(iv)

the aggregate market value at the date of transfer of any shares transferred to the account manager or his nominee in accordance with regulation 7(2)(h) in the year or the part of the year for which the return is made F27... F28and

F29(v)

F30subject to paragraph (3C), the date when any such F31cash account was closed, where that occurred during the year or the part of the year for which the return was madeF32.F33...

F34(vi)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35; and

(d)

in relation to an innovative finance account comprising investments of the kind F36specified in regulation F378A(2)(a), F38(ca), (cb) or (cd), the aggregate of the amounts set out at sub-paragraphs F39(i) to (ii)—

(i)

F40for investments of the kind specified in regulation 8A(2)(a) or (ca), the outstanding principal balance as at 5th April in that year, or the date on which an account manager ceases to act or qualify as an account manager, under those F41qualifying investments for an innovative finance component in respect of which payments are due to be made; F42...

(F43ia)

for investments of the kind specified in regulation 8A(2)(cb) F44or (cd), their market value determined either as at 5th April in that year, or any other valuation date in that year, not falling earlier than 5th October; and

(ii)

the amount of cash held in the account as at 5th April in that year, or the date on which an account manager ceases to act or qualify as an account manager; ...

(F453A)

Where a subscription is made to an account that ceases to be a junior ISA account in the year or part of the year for which the return is made, the return must show, as separate amounts, the total amount of cash subscribed to the account at times—

(a)

when the account is a junior ISA account; and

(b)

when the account is not a junior ISA account.

(F463AB)

Where a defaulted cash account subscription in accordance with regulation 5D (subscriptions disregarded for the purposes of the subscription limits in regulations 4ZA and 4ZB) is made to an account in the year or part of the year for which a return required by this regulation is made—

(a)

the amount of subscriptions reported to an account manager in accordance with regulation 5DF(1)(a)(ii) (current year’s subscriptions made to the defaulted cash account) must be included as part of the total amount of cash subscribed to the account required by paragraph (3)(c)(ii);

(b)

paragraph (3)(c)(iii) must be construed as requiring (in addition to the information specified in that paragraph) the date reported to the account manager in accordance with regulation 5DF(1)(a)(iii).

(3B)

In relation to an account that is a junior ISA account, the information described in paragraph (3)(c)(iii) shall only be provided in the return for the year or part of the year in which the application to open the account in accordance with regulation 12A is made.

(3C)

The information provided in accordance with paragraph (3)(c)(v) must not include information relating to an account that was a junior ISA account immediately before it was closed.

(4)

F47Subject to paragraph (5), the information specified in this paragraph is—

(a)

the respective market values at the end of the year or the part of the year for which the return is made of account investments held under stocks and shares components, by him or a nominee for him on behalf of account investors, under all the accounts in respect of which he acted as account manager in that year or part, with separate values for—

(i)

shares, not being shares in an investment trust or in a F48UK UCITS, recognised UCITS or non-UCITS retail scheme, F49officially listed on a recognised stock exchange;

(F50ia)

such shares admitted to trading on a recognised stock exchange in F51the United Kingdom or an EEA State,

(ii)

qualifying securities F52listed on the official list of a recognised stock exchange,

(F53iiaa)

qualifying securities admitted to trading on a recognised stock exchange in the United Kingdom or an EEA State,

(F54iia)

government securities falling within regulation 7(2)(c), (ca) or (cb);

(iii)

shares in investment trusts,

(F55iv)

units in an authorised unit trust,

(v)

units in, or shares of, a F56recognised UCITS, or non-UCITS retail scheme (constituted outside the United Kingdom),

(F57vi)

shares in an open-ended investment company,

(F58via)

the surrender value of life insurance policiesF59...,

(vii)

cash, including cash represented in share accounts with building societies,

(F60viii)

investments in a long-term asset fund,

F61with depositary interests being included in the paragraph to which their relevant investments (referred to in paragraphs (a) and (b) of the definition of “depositary interest”) relate;

(F62aa)

the information specified in sub-paragraph (a) in respect of any such account investments (excluding cash (including cash represented in share accounts with building societies)) that are held under Lifetime ISA components;

(F63b)

the respective market values at the end of the year or the part of the year for which the return is made of account investments held under cash components, by him or a nominee for him on behalf of account investors, under all the accounts in respect of which he acted as account manager in that year or part, with separate values for—

(i)

cash, including cash represented in share accounts with building societies, F64and

(ii)

F65investments other than those specified in paragraph (i); and

(F66ba)

the information specified in sub-paragraph (b), in respect of any such account investments that are held under Lifetime ISA components;

(c)

the aggregate market value at that date of all such account investments held by him or his nomineeF67; and

(F68d)

the amount at the end of the year or part of the year for which the return is made of account investments held under innovative finance components, by him or a nominee for him on behalf of account investors, under all the accounts in respect of which he acted as account manager in that year or part of a year, with separate values for—

(i)

cash, F69...

(ii)

the outstanding principal balance under those article 36H agreements in respect of which payments are due to be made to the account managerF70, ...

(F71iii)

the outstanding principal balance under those investments specified in regulation 8A(2)(ca) in respect of which payments are due to be made F72, and

(iv)

the market value of investments specified in regulation 8A(2)(cb) F73or (cd).

(5)

F74Paragraph (4) shall apply to policies of life insurance falling within regulation 9 with the omission of the words “by him or a nominee for him on behalf of account investors," with references to the market value of account investments, in the case of policies of life insurance, being replaced with references to the surrender value of such policies, and as if separate valuations were required of such policiesF75....

F76(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

F77The information specified in this paragraph is information relating to all accounts to which subscriptions were made in the year or part of the year, in respect of which he was acting as account manager immediately before the end of the year or part of the year for which the return is made, or in the case of an account that was closed during the year, in respect of which he was acting as manager at the date the account was closed, as to—

(a)

the total number of accounts to which subscriptions were made, with separate figures for—

(F78i)

cash accounts holding policies of life insurance falling within regulation 9,

(ii)

all cash accounts,

(iii)

stocks and shares accounts holding policies of life insurance falling within regulation 9, and

(iv)

all stocks and shares accounts,

(F79v)

accounts receiving subscriptions made in accordance with regulation 5D(2)(a)(iv); and

(F80vi)

all innovative finance accounts; and

(b)

the total amount of F81... subscriptions made in the F82year or part of the year F83, disregarding a subscription made in accordance with regulation 5D, —

(i)

to stocks and shares components of accounts;

(ii)

to cash components of accounts; F84...

(F85iia)

in respect of subscriptions made in accordance with regulation 5(D)(2)(a)(iv);

(F86iib)

to innovative finance components of accounts;

(iii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(F87iii)

invested in policies (within the meaning in regulation 9(1)) under stocks and shares components; and

(iv)

invested in policies (within that meaning) under cash components.

F88F89In relation to this paragraph (7), in the case of a flexible account, in the year or part of the year for which the return is made, there is to be disregarded, in respect of each account, a subscription made in accordance with regulation 5D (except for a replacement subscription) and there is to be deducted from the total amount subscribed the amount of any cash withdrawn from the account and if the result is in the negative, the amount to be reported is nil.

(F907A)

The information specified in this paragraph is information relating to all accounts in respect of which the account manager was acting as account manager immediately before the end of the year or part of the year for which the return is made that were junior ISA accounts at the end of the period covered by the return (whether or not a subscription was made to the account during that period) with separate figures for cash accounts and stocks and shares accounts.

(F917B)

The information specified in this paragraph is the total number of continuing accounts of a deceased investor.

(8)

No claim for repayment, or repayment, may be made under regulations 25 and 26 until the returns which have become due under this regulation have been duly made by the account manager and received by the Board.

F92(9)

Paragraphs (3) (except as provided in paragraph (10)) and (3A), (3B), (3C), (7) and (7A) do not apply to a Lifetime ISA.

(10)

The following provisions of paragraph (3) apply to a Lifetime ISA—

(a)

sub-paragraph (a) with the omission of “if he has one” and the words in parentheses;

(b)

sub-paragraph (b) with the substitution of “a Lifetime ISA” for “ a cash account or stocks and shares account”;

(c)

sub-paragraph (c)(ii) with the substitution of “paragraph (3AB)(a)” for “paragraphs (3A) and (3AB)(a)”; and

(d)

sub-paragraph (c)(iv).

Annotations

Textual amendments

F1

Words in reg. 31(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(a)

F2

Words in reg. 31(1) substituted (6.4.2018) by The Individual Savings Account (Amendment No. 3) Regulations 2017 (S.I. 2017/1089), regs. 1, 8(a)

F3

Reg. 31(1A)(1B) inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 28(a)

F4

Word in reg. 31(1B) substituted (6.4.2018) by The Individual Savings Account (Amendment) Regulations 2018 (S.I. 2018/359), regs. 1, 5(a)

F5

Reg. 31(1C) inserted (6.4.2018) by The Individual Savings Account (Amendment) Regulations 2018 (S.I. 2018/359), regs. 1, 5(b)

F6

Reg. 31(2) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(3)

F7

Words in reg. 31(3)(a)(iv) inserted (6.4.2015) by The Individual Savings Account (Amendment No. 3) Regulations 2015 (S.I. 2015/941), regs. 1, 7

F8

Words in reg. 31(3)(b)(ii) inserted (6.4.2016) by The Individual Savings Account (Amendment No. 2) Regulations 2016 (S.I. 2016/364), regs. 1, 17(a)(i)

F9

Word in reg. 31(3)(b)(ii) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(a)

F10

Words in reg. 31(3)(b)(ii) omitted (6.4.2014) by virtue of The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 12(a)

F11

Words in reg. 31(3)(c) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(b)(i)

F12

Words in reg. 31(3)(c) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(a)

F13

Words in reg. 31(3)(c)(i) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(b)(ii)

F14

Words in reg. 31(3)(c)(i) substituted (6.4.2016) by The Individual Savings Account (Amendment No. 2) Regulations 2016 (S.I. 2016/364), regs. 1, 17(a)(ii)

F15

Reg. 31(3)(c)(ia) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(b)

F16

Reg. 31(3)(c)(ib) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(b)

F17

Reg. 31(3)(c)(ii) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(b)(iii)

F18

Words in reg. 31(3)(c)(ii) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(c)

F19

Words in reg. 31(3)(c)(ii) substituted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 20(a)

F20

Words in reg. 31(3)(c)(ii) substituted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(c)

F21

Reg. 31(3)(c)(iia) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(d)

F22

Words in reg. 31(3)(c)(iii) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(d)

F23

Words in reg. 31(3)(c)(iii) substituted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 20(b)

F24

Words in reg. 31(3)(c)(iii) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(e)

F25

Words in reg. 31(3)(c)(ii) omitted (with effect in accordance with reg. 1(2)(c) of the amending S.I.) by virtue of The Individual Savings Account (Amendment No. 3) Regulations 2002 (S.I. 2002/3158), regs. 1(2), 7(c)

F26

Word in reg. 31(3) omitted (1.11.2011) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(e)

F27

Word in reg. 31(3)(c)(iv) omitted (6.4.2015) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2015 (S.I. 2015/869), regs. 1, 10(a)

F28

Word in reg. 31(3)(c) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(f)

F29

Words in reg. 31(3)(c)(v) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(f)

F30

Reg. 31(3)(c)(v) and preceding word added (with effect in accordance with reg. 1(2)(c) of the amending S.I.) by The Individual Savings Account (Amendment No. 3) Regulations 2002 (S.I. 2002/3158), regs. 1(2), 7(d)

F31

Word in reg. 31(3)(c)(v) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 20(b)(iv)

F32

Punctuation in reg. 31(3)(c) substituted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(g)

F33

Word in reg. 31(3)(c) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(g)

F34

Reg. 31(3)(c)(vi) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(1)(h)

F35

Reg. 31(3)(d) and preceding word inserted (6.4.2016) by The Individual Savings Account (Amendment No. 2) Regulations 2016 (S.I. 2016/364), regs. 1, 17(a)(iii)

F36

Words in reg. 31(3)(d) substituted (1.11.2016) by The Individual Savings Account (Amendment No. 3) Regulations 2016 (S.I. 2016/977), regs. 1, 8(a)(i)

F37

Words in reg. 31(3)(d) substituted (6.4.2024) by The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 24(a)(i)

F38

Words in reg. 31(3)(d) substituted (6.4.2026) by The Individual Savings Account (Amendment) Regulations 2026 (S.I. 2026/248), regs. 1, 2(7)(a)(i)

F39

Words in reg. 31(3)(d) substituted (6.4.2024) by The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 24(a)(ii)

F40

Words in reg. 31(3)(d)(i) inserted (6.4.2024) by The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 24(a)(iii)

F41

Words in reg. 31(3)(d) substituted (1.11.2016) by The Individual Savings Account (Amendment No. 3) Regulations 2016 (S.I. 2016/977), regs. 1, 8(a)(ii)

F42

Word in reg. 31(3)(d) omitted (6.4.2024) by virtue of The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 24(a)(iv)

F43

Reg. 31(3)(d)(ia) inserted (6.4.2024) by The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 24(a)(v)

F44

Words in reg. 31(3)(d)(ia) inserted (6.4.2026) by The Individual Savings Account (Amendment) Regulations 2026 (S.I. 2026/248), regs. 1, 2(7)(a)(ii)

F45

Reg. 31(3A)-(3C) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(g)

F46

Reg. 31(3AB) inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 20(c)

F47

Words in reg. 31(4) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Individual Savings Account (Amendment No. 2) Regulations 2004 (S.I. 2004/2996), regs. 1(1), 18(a)

F48

Words in reg. 31(4)(a)(i) substituted (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 9(a)

F49

Words in reg. 31(4)(a)(i) inserted (6.4.2014) by The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 12(b)

F50

Reg. 31(4)(a)(ia) inserted (6.4.2014) by The Individual Savings Account (Amendment) Regulations 2014 (S.I. 2014/654), regs. 1(1), 12(c)

F51

Words in reg. 31(4)(a)(ia)(iiaa) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 24(5) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

F52

Words in reg. 31(4)(a)(ii) inserted (1.7.2015) by The Individual Savings Account (Amendment No. 4) Regulations 2015 (S.I. 2015/1370), regs. 1, 5(a)

F53

Reg. 31(4)(a)(iiaa) inserted (1.7.2015) by The Individual Savings Account (Amendment No. 4) Regulations 2015 (S.I. 2015/1370), regs. 1, 5(b)

F54

Reg. 31(4)(a)(iia) inserted (6.10.2005) by The Individual Savings Account (Amendment No. 2) Regulations 2005 (S.I. 2005/2561), regs. 1, 7(a)

F55

Reg. 31(4)(a)(iv) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(4)

F56

Words in reg. 31(4)(a)(v) substituted (11.8.2009) by The Individual Savings Account (Amendment No. 2) Regulations 2009 (S.I. 2009/1994), regs. 1(1), 9(b)

F57

Reg. 31(4)(a)(vi) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(5)

F58

Reg. 31(4)(a)(via) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(6)

F59

Words in reg. 31(4)(a)(via) omitted (1.7.2014) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 25(a)

F60

Reg. 31(4)(a)(viii) inserted (6.4.2026) by The Individual Savings Account (Amendment) Regulations 2026 (S.I. 2026/248), regs. 1, 2(7)(b)(i)

F61

Words in reg. 31(4)(a) added (13.12.2000) by The Individual Savings Account (Amendment No. 3) Regulations 2000 (S.I. 2000/3112), regs. 1, 5

F62

Reg. 31(4)(aa) inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 28(b)(i)

F63

Reg. 31(4)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(7)

F64

Word in reg. 31(4)(b)(i) inserted (1.7.2014) by The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 25(b)

F65

Reg. 31(4)(b)(ii) substituted for reg. 31(4)(b)(ii)(iii) (1.7.2014) by The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 25(c)

F66

Reg. 31(4)(ba) inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 28(b)(ii)

F67

Word in reg. 31(4)(c) substituted (6.4.2016) by The Individual Savings Account (Amendment No. 2) Regulations 2016 (S.I. 2016/364), regs. 1, 17(b)(i)

F68

Reg. 31(4)(d) inserted (6.4.2016) by The Individual Savings Account (Amendment No. 2) Regulations 2016 (S.I. 2016/364), regs. 1, 17(b)(ii)

F69

Word in reg. 31(4)(d) omitted (6.4.2024) by virtue of The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 24(b)(i)

F70

Word in reg. 31(4)(d)(ii) substituted (1.11.2016) by The Individual Savings Account (Amendment No. 3) Regulations 2016 (S.I. 2016/977), regs. 1, 8(b)

F71

Reg. 31(4)(d)(iii) inserted (1.11.2016) by The Individual Savings Account (Amendment No. 3) Regulations 2016 (S.I. 2016/977), regs. 1, 8(c)

F72

Reg. 31(4)(d)(iv) and word inserted (6.4.2024) by The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 24(b)(ii)

F73

Words in reg. 31(4)(d)(iv) inserted (6.4.2026) by The Individual Savings Account (Amendment) Regulations 2026 (S.I. 2026/248), regs. 1, 2(7)(b)(ii)

F74

Words in reg. 31(5) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Individual Savings Account (Amendment No. 2) Regulations 2004 (S.I. 2004/2996), regs. 1(1), 18(b)(i)

F75

Words in reg. 31(5) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2004 (S.I. 2004/2996), regs. 1(1), 18(b)(ii)

F76

Reg. 31(6) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(8)

F77

Words in reg. 31(7) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(9)(a)

F78

Reg. 31(7)(a)(i)-(iv) substituted for reg. 31(7)(a)(i)-(iii) (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 21

F79

Reg. 31(7)(a)(v) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(2)(a)

F80

Reg. 31(7)(a)(vi) inserted (6.4.2016) by The Individual Savings Account (Amendment No. 2) Regulations 2016 (S.I. 2016/364), regs. 1, 17(c)(i)

F81

Word in reg. 31(7)(b) omitted (1.2.2016) by virtue of The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(2)(b)(i)

F82

Words in reg. 31(7)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 14(9)(b)

F83

Words in reg. 31(7)(b) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(2)(b)(ii)

F84

Reg. 31(7)(b)(iii) and preceding word omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2004 (S.I. 2004/2996), regs. 1(1), 19

F85

Reg. 31(7)(b)(iia) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(2)(b)(iii)

F86

Reg. 31(7)(b)(iib) inserted (6.4.2016) by The Individual Savings Account (Amendment No. 2) Regulations 2016 (S.I. 2016/364), regs. 1, 17(c)(ii)

F87

Reg. 31(4)(b)(iii)(iv) inserted (6.10.2005) by The Individual Savings Account (Amendment No. 2) Regulations 2005 (S.I. 2005/2561), regs. 1, 7(c)

F88

Words in reg. 31(7)(b) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 16(2)(c)

F89

Words in reg. 31(7) substituted (6.4.2016) by The Individual Savings Account (Amendment No. 2) Regulations 2016 (S.I. 2016/364), regs. 1, 17(c)(iii)

F90

Reg. 31(7A) inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 31(h)

F91

Reg. 31(7B) inserted (6.4.2018) by The Individual Savings Account (Amendment No. 3) Regulations 2017 (S.I. 2017/1089), regs. 1, 8(b)

F92

Reg. 31(9)(10) inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 28(c)