Updated ISA and CTF regulations

Published on: 15 October 2024

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Specialist Tax Statutory Instruments

Article summary

The Individual Savings Account (Amendment) (No 2) Regulations 2024 (SI 2024/1022) and the Child Trust Funds (Amendment) (No 2) Regulations 2024 (SI 2024/1023) allow fractional interests in an ISA and CTF.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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