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

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