The Individual Savings Account (Amendment) (No. 2) Regulations 2026
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Change 1
13 Amendment of regulation 21
In regulation 21 (transfers relating accounts other than junior ISA accounts)— (a) in paragraph (4)— (i) at the beginning, for “The” substitute “In the case of a cash account, the”; (ii) in sub-paragraphs (a), (c) and (d) omit “(if the account investor is 18 years of age or over)”; (b) after paragraph (4) insert— (4ZA) In the case of a stocks and shares account or an innovative finance account, the current year’s subscriptions and the previous years’ subscriptions may be transferred to— (a) a stocks and shares account, (b) an innovative finance account, (c) a Lifetime ISA, or (d) a cash account, if the account investor is 65 or over at the end of the year, belonging to the same account investor. ; (c) in paragraph (4DA), in sub-paragraphs (e) and (f) omit “, a cash account”.
13 Amendment of regulation 21
In regulation 21 (transfers relating accounts other than junior ISA accounts)— (a) in paragraph (4)— (i) at the beginning, for “The” substitute “In the case of a cash account, the”; (ii) in sub-paragraphs (a), (c) and (d) omit “(if the account investor is 18 years of age or over)”; (b) after paragraph (4) insert— (4ZA) In the case of a stocks and shares account or an innovative finance account, the current year’s subscriptions and the previous years’ subscriptions may be transferred to— (a) a stocks and shares account, (b) an innovative finance account, (c) a Lifetime ISA, or (d) a cash account, if the account investor is 65 or over at the end of the year, belonging to the same account investor. ; (c) in paragraph (4DA), in sub-paragraphs (e) and (f) omit “, a cash account”.
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