Policy paper
Individual Savings Accounts and Child Trust Funds: extending the range of eligible investments
Amendments to the Individual Savings Account (ISA) and the Child Trust Funds (CTF) rules to extend the list of eligible investments which can be held in an ISA or CTF.
Documents
Details
The ISA (Amendment No. 4) Regulations 2015 and the CTF (Amendment No. 3) Regulations 2015 have now been made and come into force on 1 July 2015.
This measure amends the ISA regulations 1998 and the CTF regulations 2004 to extend the list of investments which can be held in a tax advantaged ISA, Junior ISA and CTF to include:
- a wider range of securities issued by companies - including those admitted to trading on certain Small and Medium Size Enterprise markets
- securities and shares issued by registered societies such as housing associations
- shares in a wider range of investment trusts
Published 15 June 2015