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The Individual Savings Account (Amendment No. 2) Regulations 2011 2011年个人储蓄帐户(修订第2号)规例
介绍性文本1.引文和开始2.对《个人储蓄账户条例19983》的修订。在条例2(1)(a)(解释)—(a)对“账户”的定义,4.在条例2(1)(b)(解释)中,在“FISMA 2000”定义之后。5.在第2(2)条(定义术语索引)的表格中-6.在第2条(解释)之后插入-账户投资者的含义(1)本条规定了第4条(账户通用条件)中“账户7.的含义-8.在第4条之后插入-认购第4A条(修复某些不相容账户和超额账户)中除9.9.以外的账户。第4B条(在11.11之前关闭现金账户。省略第5A条(管理账户中持有的金额的处理)。第12条第5B条(某些金额的处理)第(3)款第13条第5C条(某些金额的处理)第(2)款第14第6条(一般投资)第(4)款和第(5)款(第7条(a股和股票的合格投资)第(15)款(第9条(保险单)第16条)—(a)第(1)款(第10条(可根据第18条投资的合格个人)第(1)款(第12条(适用于认购第19条后的规定的条件12插入-第14条第(2)款(客户经理-资格。第21条)第17条(客户经理-董事会撤销第22条)第20条的申请条件(客户经理停止行动),第20条(账户经理不再具备资格)第23条,第21条(与账户有关的转账)第24条,第21A条(与现金之间转账有关的进一步要求),第21A条之后,插入-与初级ISA账户有关的转账。条例22(账户收入免税)中的27.条例23(根据a.29持有的现金存款利息)中的28.条例28(提取救济的评估)第(3)段中的30.条例30(提供给账户投资者的信息)中的31.条例31(收益按客户经理提供的信息)-32.省略第32条和第33.33条。在第36条第(9)款中(条款的适用。签署解释性说明
Introductory Text1.Citation and commencement2.Amendments to the Individual Savings Account Regulations 19983.In regulation 2(1)(a) (interpretation)— (a) in the definition of “account”,.4.In regulation 2(1)(b) (interpretation), after the definition of “FISMA 2000”.5.In the Table in regulation 2(2) (index of defined terms)—.6.After regulation 2 (interpretation) insert— Meaning of account investor (1) This regulation makes provision for the meaning of “account.7.In regulation 4 (general conditions for accounts)—8.After regulation 4 insert— Subscriptions to an account other than.9.In regulation 4A (repair of certain incompatible accounts and excess.10.In regulation 4B (closure of cash account prior to the.11.Omit regulation 5A (treatment of sums held in accounts managed.12.In paragraph (3) of regulation 5B (treatment of certain sums.13.In paragraph (2) of regulation 5C (treatment of certain sums.14.In paragraphs (4) and (5) of regulation 6 (general investment.15.In regulation 7 (qualifying investments for a stocks and shares.16.In regulation 9 (insurance policies)— (a) in paragraph (1) for.17.In regulation 10 (qualifying individuals who may invest under an.18.In regulation 12 (conditions for application to subscribe to an.19.After regulation 12 insert— Conditions for application to open an.20.In paragraph (2) of regulation 14 (account manager – qualifications.21.In regulation 17 (account manager – withdrawal by Board of.22.In regulation 19 (account manager ceasing to act), at the.23.In regulation 20 (account manager ceasing to qualify)—24.In regulation 21 (transfers relating to accounts)—25.In regulation 21A (further requirements relating to transfers between cash.26.After regulation 21A, insert— Transfers relating to junior ISA accounts.27.In regulation 22 (exemption from tax of account income and.28.In regulation 23 (interest on cash deposits held under a.29.In paragraph (3) of regulation 28 (assessments for withdrawing relief.30.In regulation 30 (information to be given to account investor.31.In regulation 31 (returns of information by account manager)—32.Omit regulations 32 and 33.33.In paragraph (9) of regulation 36 (application of the provisions.SignatureExplanatory Note
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