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New flexible ISA regulations

The Individual Savings Account (Amendment) Regulations SI 2016/16 have been made following the HMRC consultation in October and November 2015. These introduce new flexible account rules with effect 1 February 2016 (and in full from 6 April 2016) allowing Individual Savings Account (ISA) holders including help-to-buy ISAs but excluding junior ISAs to replace cash they have withdrawn earlier in the year without this replacement counting towards their annual subscription limit. 

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