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The Individual Savings Account (Amendment No. 2) Regulations 2014 2014年个人储蓄帐户(修订第2号)规例
介绍性文本1.引用、生效和生效2.个人储蓄账户条例19983的修正案。在条例2(2)(解释)中,在表中,对于条例2D(不适用于第4条(第4ZA条(第4ZB条(对初级ISA账户的认购)中a.7以外的账户的认购)和条例4A(修复某些不兼容的账户和删去保险规则4C(在6th.10省略保险成分4D)(删除MaXi账户、迷你账户和TESA只在监管5C中处理(在休眠中持有的某些款项)在监管5dB(默认的投资认购)中,在第5A(1)(a)段(A)中(帐户)的订阅(账户)。条例7(a股和股票的合格投资)第14条第15条第8条(现金部分的合格投资)第16条第9条(保险单)第(1)款中省略“或第17条第10条(可根据条例18投资的合格个人)第12条(申请开放的条件账户。19.(1)在第21条(与第22条(账户收入免税)第20条以外的账户有关的转账和第21条。省略第23条(根据第24(3)条a.22持有的现金存款利息)(税务负债和救济账户管理人根据第25条第23条行事(向账户偿还税款)第26条(向第31条(由客户经理返回信息)中的第25条(向账户偿还税款)-签署解释性说明
Introductory Text1.Citation, commencement and effect2.Amendment of the Individual Savings Account Regulations 19983.In regulation 2(2) (interpretation), in the Table, for “Subscriptions limits.4.In regulation 2D (regulations that do not apply to junior.5.In regulation 4 (general conditions for accounts and subscriptions to.6.In regulation 4ZA (subscriptions to an account other than a.7.In regulation 4ZB (subscriptions to a junior ISA account), in.8.In regulation 4A (repair of certain incompatible account and excess.9.Omit regulation 4C (removal of insurance components as at 6th.10.Omit regulation 4D (removal of maxi-accounts, mini-accounts and TESSA only.11.In regulation 5C (treatment of certain sums held in dormant.12.In regulation 5DB (defaulted investment subscription), in paragraph (a), for.13.In regulation 5E(1)(a) (subscriptions made by account investors issued with.14.In regulation 7 (qualifying investments for a stocks and shares.15.In regulation 8 (qualifying investments for a cash component)—16.In regulation 9 (insurance policies), in paragraph (1), omit “or.17.In regulation 10 (qualifying individuals who may invest under an.18.In regulation 12 (conditions for application to open an account.19.(1) In regulation 21 (transfers relating to accounts other than.20.In regulation 22 (exemption from tax of account income and.21.Omit regulation 23 (interest on cash deposits held under a.22.In regulation 24(3) (tax liabilities and reliefs—account manager to act.23.In regulation 25 (repayment in respect of tax to account.24.In regulation 26 (repayments in respect of tax to account.25.In regulation 31 (returns of information by account manager)—SignatureExplanatory Note
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