The Individual Savings Account (Amendment) (No. 2) Regulations 2024
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Change 1
9 Amendment of regulation 21A
In regulation 21A (further requirements relating to transfers between cash accounts)— (a) in paragraph (3)(b), in each of sub-paragraphs (ii) and (iii), at the beginning insert “subject to paragraph (3ZA),”, and (b) after paragraph (3) insert— (3ZA) But there is no obligation to provide the information specified in paragraph (3)(b)(ii) or (iii) where, in relation to an account— (a) there is a transfer in part of the current year’s subscriptions, and (b) a current year’s subscription remains with the transferor after the transfer. .
9 Amendment of regulation 21A
In regulation 21A (further requirements relating to transfers between cash accounts)— (a) in paragraph (3)(b), in each of sub-paragraphs (ii) and (iii), at the beginning insert “subject to paragraph (3ZA),”, and (b) after paragraph (3) insert— (3ZA) But there is no obligation to provide the information specified in paragraph (3)(b)(ii) or (iii) where, in relation to an account— (a) there is a transfer in part of the current year’s subscriptions, and (b) a current year’s subscription remains with the transferor after the transfer. .
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