The Individual Savings Account (Amendment) Regulations 2025
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Change 1
6 Amendment of regulation 7
After paragraph (2C) of regulation 7 (qualifying investments for a stocks and shares component) insert— (2D) Notwithstanding any provision of paragraph (1), investments which— (a) immediately before 1st October 2024 fell within paragraph (2)(f) by virtue of being units in, or shares of, a recognised UCITS, or (b) qualify under paragraph (2)(f) by virtue of being part of an umbrella scheme that immediately before 1st October 2024 fell within that paragraph by virtue of being units in, or shares of, a recognised UCITS, are to be treated, until the end of 31st December 2026, as qualifying investments for the stocks and shares component. (2E) Paragraph (2A) ceases to have effect at the end of 31st December 2026. .
6 Amendment of regulation 7
After paragraph (2C) of regulation 7 (qualifying investments for a stocks and shares component) insert— (2D) Notwithstanding any provision of paragraph (1), investments which— (a) immediately before 1st October 2024 fell within paragraph (2)(f) by virtue of being units in, or shares of, a recognised UCITS, or (b) qualify under paragraph (2)(f) by virtue of being part of an umbrella scheme that immediately before 1st October 2024 fell within that paragraph by virtue of being units in, or shares of, a recognised UCITS, are to be treated, until the end of 31st December 2026, as qualifying investments for the stocks and shares component. (2E) Paragraph (2A) ceases to have effect at the end of 31st December 2026. .
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