Policy paper

Individual Savings Accounts and Child Trust Funds: regulation changes

This tax information and impact note introduces a range of free-standing amendments to Individual Savings Accounts (ISA) and Child Trust Funds legislation.

• From: HM Revenue & Customs
• Published: 15 March 2023

Documents

Individual Savings Accounts and Child Trust Funds: amendments to regulations 

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Details

From 6 April 2023, government will introduce a range of free-standing amendments to the Individual Savings Accounts and Child Trust Funds legislation.

• accommodate changes to other legislation
• clarify the position in cases of doubt
• provide additional safeguards for investors
• protect the integrity of the tax-free savings landscape

Published 15 March 2023