The Individual Savings Account (Amendment No. 2) Regulations 2017

[^f00034]: Regulation 2 of S.I. 1998/1870 defines ITEPA 2003 as meaning the Income Tax (Earnings and Pensions) Act 2003 (2003 c. 1); section 28(5) and (6) was amended by paragraph 102(2) and (3)(a) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11).

[^f00035]: Regulation 7(2)(h) was amended by paragraph 86 of Schedule 8 to the Finance Act 2014 (c. 26) and S.I. 2000/2079, 2008/704 and 2011/1780.

[^f00036]: Regulation 5D was inserted by S.I. 2012/1871 and amended by S.I. 2015/869, 2015/941 and 2016/16.

[^f00037]: Regulation 5DDA was inserted by S.I. 2015/869 and amended by S.I. 2016/16 and 2016/364.

[^f00038]: Regulation 5DDB was inserted by S.I. 2016/16 and amended by S.I. 2016/364.

[^f00039]: Regulation 5DDC was inserted by S.I. 2016/16.

[^f00040]: Regulation 10A is inserted by these Regulations.

[^f00041]: The heading was substituted by S.I. 2011/1780.

[^f00042]: Regulation 12A was inserted by S.I. 2011/1780 and amended by S.I. 2013/605 and 2015/941.

[^f00043]: Regulation 12A was inserted by S.I. 2011/1780.

[^f00044]: 2005 c. 9.

[^f00045]: 2003 asp 13.

[^f00046]: S.I. 1986/595 (N.I. 4).

[^f00047]: Regulation 14(3)(a) was amended by S.I. 2007/2119 and 2016/364.

[^f00048]: Regulation 21 was amended by S.I. 2007/2119, 2009/1994, 2011/1780, 2012/1871, 2014/1450 and 2016/364.

[^f00049]: Sub-paragraph (c) was revoked by S.I.2007/2119.

[^f00050]: Regulation 22(1)(a)(i) was amended by S.I. 2006/3194.

[^f00051]: S.I.2003/1417. Rule 217A was inserted by S.I. 2011/1410.

[^f00052]: 1980 c. 46.

[^f00053]: 1990 c. 40.

[^f00054]: S.I.1976/582 (N.I.12).

[^f00055]: S.I. 2001/544. Article 63F was inserted by S.I.2006/2383.

[^f00056]: Regulation 5DC was inserted by S.I. 2012/1871.

[^f00057]: 2009 c.10 and S.I.2011/701.

[^f00058]: Section 49 was substituted and sections 49A to 49I were added by S.I.2009/56.