E1.525 Investment plans

E1.525 Investment plans

The power is given for investment plan regulations to specify the kind of investments that may be made under a plan or which may be made by particular descriptions of individuals under a plan1.

In particular, they may provide for a plan in the form of an account and authorise the ways in which the subscriptions to an account are to be invested2. They may provide that plans are to be approved by HMRC, and may specify the circumstances in which approval may be granted and withdrawn3.

For the regulations made,

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial