The Individual Savings Account (Amendment) Regulations 2002
These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (“the principal Regulations”) consequent on the restructuring of section 552 of the Income and Corporate Taxes Act 1988 (c. 1) (“section 552”) by paragraph 18 of Schedule 28 to the Finance Act 2001 (c. 9) (“paragraph 18”).