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Statutory Instruments
2019 No. 382
Income Tax
Capital Gains Tax
The Individual Savings Account (Amendment) Regulations 2019
Made
26th February 2019
Laid before the House of Commons
28th February 2019
Coming into force
6th April 2019
Citation and commencement
1. These Regulations may be cited as the Individual Savings Account (Amendment) Regulations 2019 and come into force on 6th April 2019.
Amendment of the Individual Savings Account Regulations 1998
2. The Individual Savings Account Regulations 1998(3) are amended as follows.
3. In regulation 4ZB(1) (subscriptions to a junior ISA account) for "£4,260" substitute "£4,368".
Mike Freer
Craig Whittaker
Two of the Lord Commissioners of Her Majesty's Treasury
26th February 2019
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Individual Savings Account Regulation 1998 (S.I. 1998/1870). They provide for the annual limit on subscriptions to a junior ISA account to be increased from £4,260 to £4,368 (regulation 3).
A Tax Information and Impact Note will be published on the HM Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
(1)
1992 c. 12. Section 151(2) was amended by paragraph 436 of Schedule 1 to the Income Tax (Trading and other Income) Act 2005 (c. 5), section 40(6) of the Finance Act 2011 (c. 11) and section 27(2) of the Finance Act 2016 (c. 24).
(2)
(3)
S.I. 1998/1870. Regulation 4ZB(1) was last amended by S.I. 2018/359.