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Paragraph 5A F1 F2

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

Sch. para. 5 substituted by Individual Savings Account 2026 reg. 5(2)
Sch. para. 6A inserted by Individual Savings Account 2026 reg. 5(3)
Sch. para. 10A inserted by Individual Savings Account 2026 reg. 5(4)
Sch. para. 13(3A) inserted by Individual Savings Account 2026 reg. 5(5)
Sch. para. 14(1A)(1B) inserted by Individual Savings Account 2026 reg. 5(6)

Notwithstanding paragraph 5, the specified percentage in respect of the period beginning on 6th March 2020 and ending on 5th April 2021 is 20%.

Annotations

Textual amendments

F1: Schedule inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 31
F2: Sch. para. 5A inserted (4.6.2020) by The Individual Savings Account (Amendment No. 3) (Coronavirus) Regulations 2020 (S.I. 2020/506), regs. 1, 3