The Individual Savings Account (Amendment No. 2) Regulations, SI 2011/1780, amend the ISA regulations to provide for the establishment, operation and tax exemption of Junior ISAs, which are expected to be available from November 2011.
The Individual Savings Account (Amendment No. 2) Regulations, SI 2011/1780, amend the ISA regulations to provide for the establishment, operation and tax exemption of Junior ISAs, which are expected to be available from November 2011.