Statutory Instruments
2013 No. 267
Income Tax
Capital Gains Tax
The Individual Savings Account (Amendment) Regulations 2013
Made
12th February 2013
Laid before the House of Commons
13th February 2013
Coming into force
6th April 2013
Citation and commencement
1. These Regulations may be cited as the Individual Savings Account (Amendment) Regulations 2013 and come into force on 6 April 2013.
Amendment of the Individual Savings Account Regulations 1998
2. —(1) The Individual Savings Account Regulations 1998( 3 ) are amended as follows.
(2) In regulation 4ZA of those Regulations (subscriptions to an account other than a junior ISA account)—
(a) in paragraph (1)(a), for “£5,640” substitute “£5,760”; and
(b) in paragraph (1)(b), for “£11,280” substitute “£11,520”.
(3) In regulation 4ZB(1) of those Regulations (subscriptions to a junior ISA account) for “£3,600” substitute “£3,720”.
Desmond Swayne
Robert Goodwill
Two of the Lords Commissioners of Her Majesty’s Treasury
12th February 2013
2005 c.5 ; section 694 was amended by the Finance Act 2011 (c.11) , section 40.
1992 c.12 ; section 151 was amended by the Finance Act 1993 (c.34) , section 85; the Finance Act 1995 (c.4) , section 64(2); the Finance Act 1998 (c.36) , section 75(6) and Schedule 27, Part 3(15); the Income Tax (Trading and Other Income) Act 2005 (c.5) , Schedule 1(2), paragraph 436; and the Finance Act 2011 (c.11) , section 40.
S.I. 1998/1870 . Regulation 4ZA was inserted by S.I. 2011/1780 and amended by S.I. 2012/705 . Regulation 4ZB was inserted by S.I. 2011/1780 .
S.I. 1998/1870 .