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New regulations extend qualifying list for stocks and shares ISA

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The Individual Savings Account (Amendment No. 3) Regulations, SI 2013/1743, which come into force on 5 August 2013, extend the list of qualifying investments for a stocks and shares ISA to include company shares admitted to trading on a recognised stock exchange in the EEA. The regulations also introduce an administrative easement for certain transfers arising from an insurance or banking business transfer scheme and ensure the provisions on junior ISAs for looked-after children remain consistent with Scottish legislation.

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