Introductory Text1.Citation and commencement2.Amendment of the Individual Savings Account Regulations 19983.In regulation 2(1)(a) (interpretation) insert at the appropriate place— “building.4.In regulation 22(1)(a) (exemption from tax)— (a) in paragraph (i).5.After regulation 22(1)(b) insert— (ba) any gain or loss accruing.SignatureExplanatory Note