What happens to an ISA when someone dies

Dealing with a loved one’s ISA after they die can feel confusing – especially because ISAs work differently from ordinary savings accounts, and there is a little-known allowance for surviving spouses and civil partners that many people miss entirely.

This guide covers everything an executor or surviving family member needs to know: what happens to the ISA tax wrapper on death, the APS (Additional Permitted Subscription) allowance for spouses, how different ISA types are handled, when you need probate (or confirmation in Scotland), and what to do with NS&I.

The short answer

When someone dies, their ISA becomes part of their estate. The tax-free ISA wrapper does not automatically disappear – it continues to shelter the account from income tax and capital gains tax while the estate is being administered, for up to three years from the date of death. After that, the account is closed by the provider.

For a surviving spouse or civil partner, there is an important extra benefit: the APS (Additional Permitted Subscription) allowance. This lets you make a one-off contribution to your own ISA – over and above the normal annual limit – equal to the value your partner held in their ISA at death (or at closure, if higher). This preserves the tax-free status of that money as it passes to you.

For anyone else – children, siblings, other beneficiaries – the ISA money forms part of the estate and is distributed through the normal estate administration process. There is no special tax-free treatment for non-spouses.

ISAs cannot be jointly held. Every ISA is in a single person’s name. There is no such thing as a joint ISA.

What is the APS (additional permitted subscription)?

The APS is the most important rule to know when a married person or civil partner dies with ISA savings. It was introduced in April 2015 under regulation 5DDA of the ISA Regulations 1998 (SI 1998/1870), and it means that the surviving spouse or civil partner can inherit the tax-free allowance – not just the money itself.

How it works

The APS gives you a one-off additional ISA allowance equal to the value of your deceased spouse’s ISA. You use this allowance by making a subscription into your own ISA – either at the same provider, or at a different one you choose.

The key point: you receive the allowance, not the tax wrapper itself. The money leaves the estate in the normal way. You then use the APS allowance to put an equivalent amount (which may or may not be the same money) into your own ISA, restoring the tax-free shelter.

For example: your spouse held £40,000 in an ISA at their death. You receive an APS allowance of £40,000. In that tax year and the next, you can subscribe up to £40,000 to your own ISA using this allowance – on top of your normal £20,000 annual limit. So in one year you could put in £60,000.

Eligibility

• The deceased must have died on or after 3 December 2014
• You must have been living together at the date of death – not separated under a court order, deed, or as a result of relationship breakdown
• You must have been their spouse or civil partner (not an unmarried partner)

How the APS value is calculated

For deaths on or after 6 April 2018, the APS allowance is the higher of:

• The value of the ISA at the date of death, or
• The value of the ISA when it ceases to be a continuing account of a deceased investor (when the account is closed, estate administration completes, or three years after death – whichever comes first)

This matters because investments inside a stocks and shares ISA may rise in value during the administration period. The “higher of the two” rule protects surviving spouses from losing out if the estate takes time to administer.

For deaths between 3 December 2014 and 5 April 2018, the APS is fixed at the value on the date of death only.

Time limits

• Cash subscriptions: you have 3 years from the date of death to use the APS allowance (or 180 days after the completion of estate administration, if that is later)
• In-specie transfers (where investments are transferred directly rather than sold): you have 180 days from the date beneficial ownership passes to you

These deadlines are firm – there is no provision for HMRC to extend them in normal circumstances. If you are approaching the three-year limit and the estate is not yet fully administered, consider making a cash APS subscription to secure your allowance, even if you later reinvest the money.

Which provider to use

You can use the APS at the deceased’s ISA provider, or choose a different provider. If you choose a different provider, the allowance is transferred to them – you do not have to keep the money at the original institution.

Not all ISA providers are obliged to accept APS subscriptions. Check with your chosen provider before proceeding.

Important: once you have partially used your APS allowance with a particular provider, all subsequent APS contributions must go to that same provider. You cannot split APS contributions across multiple providers once you have begun.

Lifetime ISA exclusion from APS

One point worth knowing: while the APS allowance can include the value of a deceased spouse’s Lifetime ISA (LISA), the resulting APS subscription goes into a standard ISA – not a new LISA. The surviving spouse cannot use their APS allowance to open or top up a LISA in their own name. If the surviving spouse already holds a LISA and is eligible to contribute to it, they must do so under the normal LISA rules, not via the APS.

What if the surviving spouse dies before using the APS?

If the surviving spouse dies before they have fully used their APS allowance, any unused portion of the allowance is lost – it does not pass to their estate or to any further beneficiary. The allowance is personal to the surviving spouse and expires with them.

For this reason, where an APS allowance exists and the surviving spouse is elderly or in poor health, it is worth taking early professional advice and acting promptly. A partial or full cash subscription can be made while the formal estate administration is still ongoing – you do not need to wait.

APS does not require probate

You do not need to wait for a grant of probate (or confirmation in Scotland) before starting the APS claim process. The APS allowance exists independently of the estate administration. However, you will need probate or confirmation to close the underlying ISA account and release funds to the estate.

What to tell the provider

When claiming an APS, you will typically need to give the ISA provider:

• The deceased’s full name and address at death
• Their date of birth and date of death
• Their National Insurance number (if known)
• The date of your marriage or civil partnership
• A declaration that you were living together at the date of death and were not legally separated

Written declarations are standard. Some providers also accept documented telephone declarations. Check with your provider.

Source: gov.uk – Inheriting an ISA from your spouse or civil partner and gov.uk – Manage additional permitted subscriptions into an ISA, ISA Regulations 1998 SI 1998/1870 reg. 5DDA (last verified June 2026)

What if the deceased held ISAs with multiple providers?

If your spouse or civil partner held ISAs with more than one provider – for example, a cash ISA with a bank and a stocks and shares ISA with an investment platform – you receive a separate APS allowance from each provider.

Each allowance is calculated independently based on the value held with that provider. You can use each allowance with the same provider where the deceased held it, or transfer it to a provider of your choice.

For a combined example: if the deceased held £28,000 in a cash ISA, £41,000 in a stocks and shares ISA, and £12,000 in a Lifetime ISA at three different providers, the surviving spouse would have a potential combined APS of £81,000 – split across three separate allowances.

Where a deceased investor held multiple ISAs with a single provider, that provider issues a single consolidated APS certificate covering the combined value.

Source: gov.uk – Manage additional permitted subscriptions into an ISA (last verified June 2026)

ISA types at a glance

Different ISA types have slightly different rules on death. The table below summarises the key points:

Sources: gov.uk – If you die (ISAs) and gov.uk – Managing a Lifetime ISA when an investor dies or is terminally ill (last verified June 2026)

Continuing account of a deceased investor

This is one of the most misunderstood areas of ISA law – and one where competitors’ guides often fall short. Understanding it properly can make a material difference to how an estate is administered.

For deaths on or after 6 April 2018, a deceased person’s ISA does not lose its tax status immediately. Instead, it becomes a continuing account of a deceased investor – informally, a “continuing ISA”. This is governed by regulation 4B of the ISA Regulations 1998 (SI 1998/1870). It applies to all ISA types: cash ISAs, stocks and shares ISAs, Innovative Finance ISAs, and Lifetime ISAs.

What the continuing account status means

During the continuing account period:

• The ISA retains its income tax and capital gains tax shelter – interest, dividends, and investment growth are still tax-free
• No new contributions can be made into it from any source (the deceased can no longer contribute, and the executor cannot add money)
• For stocks and shares ISAs, active investment management (buying and selling within the account) may continue under the provider’s terms – though in practice most providers restrict this once they are notified of the death
• Interest and growth inside the account remain tax-free throughout
• The account does not transfer to the surviving spouse – it stays in the deceased’s name until formally closed

This matters in practice because estate administration often takes many months. Without this rule, a stocks and shares ISA holding, say, £150,000 in equities would become immediately taxable on any income or gains – creating an unnecessary tax liability at an already difficult time.

When the continuing account ends

The continuing account status ends on whichever of these three events comes first:

1. The executor or administrator closes the account and the provider receives the closure instruction
2. Estate administration is formally completed
3. Three years and one day from the date of death

After three years, the ISA provider will close the account even if the estate has not been fully administered. The funds do not disappear – they simply lose their tax-free status, and any ongoing income or gains become taxable.

For deaths before 6 April 2018

The continuing account rules did not exist before 6 April 2018. For deaths before that date, the ISA ended at the moment of death. Any income or gains arising after death were immediately subject to income tax and CGT in the normal way. If you are administering an older estate, check the date of death carefully – the rules that apply are those in force at the time.

Source: gov.uk – If you die (ISAs), ISA Regulations 1998 SI 1998/1870 reg. 4B (last verified June 2026)

Cash ISAs when someone dies

When someone dies with a cash ISA, the account becomes a continuing ISA as described above. Interest earned while it is a continuing ISA remains tax-free.

What the executor needs to do

To close a cash ISA and release funds, contact the ISA provider’s bereavement team. You will typically need:

• The original death certificate (or certified copy – check the provider’s requirements)
• Proof of your identity as executor or administrator
• A grant of probate or letters of administration (if the estate requires it – see below)
• The account number or provider details

The funds are then paid to the estate and distributed according to the will (or intestacy rules).

Do you need probate for a cash ISA?

ISA providers set their own thresholds. Many follow similar rules to banks – releasing funds up to a certain amount without probate, requiring a grant above it. Contact the specific provider to confirm their current threshold and process.

Stocks and shares ISAs when someone dies

The same tax wrapper rules apply: for deaths on or after 6 April 2018, the account becomes a continuing ISA and retains its tax-free status during administration. The practical implications for a stocks and shares ISA are more complex than for cash, because the underlying investments need to be dealt with.

What happens to investments during administration

Once the ISA provider’s bereavement team is notified of the death, most providers will suspend active dealing within the account – existing investments are held but no new purchases are made. The account continues to receive dividends and interest on existing holdings, and these remain tax-free while the continuing account status applies.

The executor has two options for dealing with the investments:

1. Sell the investments and pay the proceeds into the estate – the provider liquidates the holdings and transfers the cash
2. Transfer in specie (transfer the investments themselves, without selling) to a surviving spouse’s or civil partner’s ISA – but only if both the deceased and the surviving spouse hold ISAs at the same provider

In-specie transfers: the same-provider rule

The in-specie option is available only with the same ISA provider. If the surviving spouse holds an ISA at the same provider as the deceased, it is worth asking whether in-specie transfer is available. It avoids the need to sell and repurchase investments, which eliminates timing risk (the risk that prices move between sale and repurchase) and transaction costs.

The in-specie transfer is made using the surviving spouse’s APS allowance. Rather than receiving cash from the estate and then investing it, the investments themselves move across – maintaining market exposure throughout.

If the surviving spouse is at a different provider – or if the deceased’s provider does not offer in-specie transfers – the investments must be sold and the cash used (via the APS allowance) to repurchase equivalent investments in the survivor’s ISA.

The 180-day in-specie deadline

The in-specie transfer must be completed within 180 days of the date beneficial ownership of the investments passes to the surviving spouse. This is substantially shorter than the three-year window for cash APS subscriptions. Where in-specie transfer is the preferred route, prompt action matters: notify the provider early, confirm they offer in-specie APS transfers, and gather the necessary documentation without delay.

Interaction with the APS

Whether the ISA investments are sold or transferred in specie, the surviving spouse uses their APS allowance to receive the benefit. The APS value is the higher of the ISA value at date of death or at the point the continuing account closes – so if investments have risen during the administration period, the APS allowance reflects the higher value.

Source: gov.uk – If you die (ISAs) and gov.uk – Manage additional permitted subscriptions into an ISA (last verified June 2026)

Lifetime ISA (LISA) when someone dies

The Lifetime ISA has specific death rules that are worth understanding separately, because the LISA’s government bonus element can cause confusion.

From April 2018: LISA can be a continuing account

Since 6 April 2018, a LISA can remain open as a continuing account of a deceased investor – the same as any other ISA type. This means the LISA retains its tax-free status during estate administration, for up to three years from the date of death.

No withdrawal penalty on death

The 25% withdrawal charge that normally applies to non-qualifying LISA withdrawals does not apply on death. The full LISA balance – contributions plus government bonus – is paid to the estate without any deduction. This is confirmed in HMRC guidance at gov.uk – Managing a Lifetime ISA when an investor dies or is terminally ill.

How the funds are accessed

The executor notifies the LISA provider of the death and follows the standard closure process – providing a death certificate, proof of identity as executor, and (where required) a grant of probate. The provider pays out the full balance to the estate. There is no requirement to prove the death was during a terminal illness or that any qualifying property purchase was intended.

The government bonus on death

The bonus rules are date-sensitive:

• The government bonus accrued on contributions made on or before the date of death stays with the estate – it forms part of the funds the estate receives
• Any bonus claimed by the LISA provider on contributions made after the date of death (if the provider was unaware of the death and continued receiving contributions) must be repaid to HMRC. This repayment is charge-free provided the manager was unaware at the time

How the APS works with a LISA

The APS allowance is available to a surviving spouse or civil partner for a LISA – but with one important restriction. When the surviving spouse uses an APS allowance derived from a LISA, the money goes into their own ISA as a standard ISA contribution. It does not go into a Lifetime ISA, and it does not entitle the surviving spouse to a government bonus.

In practical terms: if your partner held £12,000 in a LISA (contributions plus bonus), you receive an APS allowance of £12,000. You can use that allowance in a cash ISA or stocks and shares ISA. You cannot use it to open or top up a LISA in your own name on the basis of the APS – the LISA wrapper, and its bonus entitlement, do not transfer.

If the surviving spouse is themselves under 40 and wishes to contribute to their own LISA, they may do so under the normal LISA rules – but that is separate from the APS process.

Source: gov.uk – Managing a Lifetime ISA when an investor dies or is terminally ill (last verified June 2026)

Junior ISA (JISA) when someone dies

JISAs are held in a child’s name, and the rules differ depending on who has died.

If the child dies

JISAs are uncommon in bereavement contexts, but deaths of child account holders do occur. If the child who holds the JISA dies, the account does not continue as a “continuing account of a deceased investor” in the way that an adult ISA does. The JISA ends at the date of death.

The money in the JISA is paid to whoever inherits the child’s estate. For a child under 18 who is not married, their estate will typically pass to their parents under intestacy rules. If the child was 16 or over and married or in a civil partnership, the JISA funds would pass to their spouse or partner.

The ISA tax shelter does not continue after the child’s death. Any income or gains arising after the date of death are taxable in the ordinary way.

Notify the JISA provider of the death and provide a death certificate. They will guide you through the closure process. HMRC does not need to be separately notified, but the estate must account for any post-death income in the normal way.

If the registered contact (usually a parent) dies

The JISA itself continues – it belongs to the child, not the parent. A parent’s death has no effect on the JISA account itself, because the JISA is not part of the parent’s estate. The account continues to earn tax-free returns for the child.

What changes is the management of the account:

• If the child is 16 or over, they can take over management of the account themselves and become the registered contact
• If the child is under 16, the new legal guardian can apply to become the registered contact by contacting the provider with the death certificate and evidence of their guardianship

The child’s access to the JISA funds remains unchanged: the money is locked until the child turns 18, at which point it converts to an adult ISA.

Source: gov.uk – Junior ISAs: if your child is terminally ill or dies (last verified June 2026)

Scotland: confirmation, not probate

In Scotland, the legal process for authorising the administration of an estate is called confirmation (or a grant of confirmation), not probate. The document issued is a Certificate of Confirmation, and it is granted by the sheriff court – not a probate registry – in the area where the deceased last lived.

ISA rules are UK-wide

It is worth being clear about this: the ISA rules themselves – the continuing account provisions, the APS allowance, the time limits, the APS value calculation – are the same throughout the United Kingdom. Scotland does not have separate ISA rules. The differences in Scotland relate solely to the legal process for administering the estate, not to the ISA legislation itself. Whether the deceased lived in Glasgow or Guildford, the APS works identically.

Small and large estates

The process differs depending on estate size:

• Small estate (total assets below £36,000): a simplified procedure is available at the sheriff court, usually without a solicitor
• Large estate (total assets above £36,000): the full confirmation process applies, with an inventory of all assets submitted to the court

What confirmation means for ISAs

ISA providers treat a Certificate of Confirmation in the same way English providers treat a grant of probate. For providers that require a grant of representation before releasing ISA funds, a Scottish estate executor should present the Certificate of Confirmation.

For Scottish estates, the deceased’s ISA accounts will typically need to be listed in the inventory of assets submitted with the confirmation application.

Timescales

Getting the Certificate of Confirmation back from the sheriff court typically takes 8–16 weeks for straightforward estates. Administering the full estate – distributing assets and closing accounts – can take 9–12 months.

Source: gibsonkerr.co.uk – Probate in Scotland and Bereavement Advice Centre – Confirmation in Scotland (last verified June 2026)

NS&I ISAs: the low probate threshold to know about

National Savings and Investments (NS&I) has one rule that catches many executors off guard: its probate threshold is just £5,000 across all NS&I products combined.

This is far lower than most banks and building societies (which typically set thresholds of £25,000–£50,000). So if the deceased held an NS&I cash ISA, even a modest balance may require a grant of probate before NS&I will release the funds – if their total NS&I holdings (including Premium Bonds, savings accounts, and ISAs) exceed £5,000.

NS&I also reserves the right to ask for a grant of representation for savings of any value.

If the surviving spouse wants to use their APS allowance at NS&I, the provider has a specific process – including a dedicated Additional Permitted Subscription transfer authority form.

If the deceased also held Premium Bonds, the same £5,000 threshold applies and the bonds have their own rules – including a 12-month prize draw window after death. See what happens to Premium Bonds when someone dies for the full detail.

Source: NS&I – Inheriting savings and NS&I – What to do if an NS&I customer has died (last verified March 2026)

Do ISAs form part of the estate for inheritance tax?

Yes. ISAs do not have any special inheritance tax exemption. When someone dies, the value of their ISA forms part of their estate and is included in the IHT calculation. This is because ISA tax advantages under section 694 of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) apply to income and capital gains tax during the account holder’s lifetime – they do not create any shelter from inheritance tax.

The normal IHT rules apply:

• The nil rate band is £325,000 (as at 2025–26) – estates below this pay no IHT (gov.uk – Inheritance Tax, last verified March 2026)
• The spousal exemption means assets passing to a surviving spouse or civil partner are exempt from IHT entirely – including ISA funds
• For other beneficiaries, any ISA value above the available nil rate band is subject to IHT at 40%

So while the ISA wrapper preserves tax-free growth during your lifetime, it provides no IHT shelter. A £100,000 ISA passing to a child forms part of the estate just like any other asset.

What this means in practice: a surviving spouse or civil partner inheriting an ISA pays no inheritance tax on it (spousal exemption), and then uses the APS allowance to keep the money in a tax-free wrapper in their own name. This is the most tax-efficient outcome possible. For other beneficiaries, the money is subject to IHT and then loses its ISA wrapper – there is no way to transfer the tax-free status to them.

Step-by-step: what to do as an executor

If you are dealing with someone’s ISA as executor or administrator, here is a practical sequence:

1. Find all ISA accounts – check bank statements, annual statements, and any ISA provider correspondence. ISA providers include high street banks, building societies, investment platforms, and NS&I.

2. Register the death and obtain death certificates – you will need multiple certified copies. Most ISA providers will require at least one.

3. Notify each ISA provider – contact their bereavement team. You can use the Death Notification Service for banks and building societies that are members, but check whether each ISA provider is covered. Some investment platforms are not.

4. Check whether the surviving spouse wants to use the APS – they have up to 3 years from the date of death (for cash subscriptions). Inform the surviving spouse of the allowance and the deadline so they do not miss it. Note: the APS process can begin before probate is obtained.

5. Establish whether probate (or confirmation in Scotland) is needed – ask each provider for their threshold. NS&I requires a grant if total NS&I savings exceed £5,000. Other providers vary – typically £25,000–£50,000. For more on the probate process, see how long does probate take?

6. Request closure and release of funds – provide the death certificate, your proof of identity as executor, and (if required) the grant of probate or Certificate of Confirmation (Scotland). Funds are paid to the estate.

7. Distribute according to the will or intestacy rules – the money is treated like any other estate asset from this point.

Common questions

Do I pay inheritance tax on my spouse’s ISA?

No. Assets passing from one spouse or civil partner to the other are exempt from inheritance tax under the spousal exemption. This applies regardless of value. gov.uk – Inheritance Tax: exemptions and reliefs (last verified March 2026)

Can I keep my spouse’s ISA in their name?

No. An ISA cannot be held in the name of a deceased person indefinitely. The account becomes a continuing account of a deceased investor and the provider will close it after 3 years and 1 day if the executor has not already done so. You cannot take over ownership of someone else’s ISA – but you can use the APS allowance to replicate the tax-free shelter in your own name.

How long does it take to close an ISA after a death?

For a straightforward cash ISA below the provider’s probate threshold, closure typically takes a few weeks once all documents are received. If probate is required, the timeline is tied to how long the probate process takes – typically 4–8 weeks for a straightforward grant, sometimes longer. See how long does probate take? for full timelines.

What if my spouse’s ISA was with a provider I don’t use?

You do not have to use the deceased’s ISA provider to claim your APS allowance. You can choose any ISA provider who accepts APS subscriptions and use your allowance there. Ask the deceased’s provider to transfer the APS authority to your chosen provider.

Are ISA funds included in the estate for probate valuation?

Yes. ISA balances are included in the gross estate value when establishing whether probate is required and for inheritance tax purposes. Even though the ISA wrapper provides income and CGT benefits during lifetime, it does not affect how the funds are treated for estate valuation.

My spouse had ISAs with several providers – do I get multiple APS allowances?

Yes. Where the deceased held ISAs with more than one provider, you receive a separate APS allowance from each provider, equal to the value held with that provider. The allowances are independent of one another and can be used at different providers or consolidated with one. The total across all providers represents your combined additional ISA allowance. Source: gov.uk – Manage additional permitted subscriptions into an ISA (last verified June 2026)

Can the APS allowance be higher than the ISA value at death?

Yes, if the investments grew during administration. For deaths on or after 6 April 2018, the APS equals the higher of the value at death or the value when the account closes as a continuing ISA. If investments rose significantly while the estate was being administered, the APS will reflect the higher closing value. This protects surviving spouses from losing allowance through no fault of their own.

Do I need probate before I can claim the APS?

No. You can start the APS claim process before probate is granted. The APS is a separate allowance and does not depend on the estate administration completing. You will need probate (or confirmation in Scotland) to close the underlying ISA and receive the estate funds, but the APS claim itself can begin earlier.

My partner’s estate is in Scotland – how does that affect the ISA?

In Scotland, the equivalent of probate is called a grant of confirmation, issued by the sheriff court. ISA providers accept a Certificate of Confirmation in place of a grant of probate. If the estate is a large estate (over £36,000), the deceased’s ISA accounts must be listed in the inventory submitted to the court. The APS rules and timescales are the same across the UK – confirmation in Scotland does not change what you are entitled to.

What happens to the APS if I die before using it?

If you die before using some or all of your APS allowance, the unused portion is lost. It does not form part of your own estate or pass to anyone else. If you are a surviving spouse with a significant APS allowance and are concerned about your own health, speak to a financial adviser as soon as possible – a partial or full cash subscription can be made even before the estate administration is complete.

Can a Lifetime ISA death benefit be paid to a LISA in the survivor’s name?

No. When a surviving spouse uses an APS allowance derived from a deceased partner’s LISA, the subscription goes into a standard ISA (cash or stocks and shares). The Lifetime ISA wrapper and its government bonus entitlement cannot be transferred to another person. If the surviving spouse is under 40 and wishes to open their own LISA, they must do so separately under the normal LISA rules, independent of the APS.

Related guides

• What happens to a bank account when someone dies – frozen accounts, probate thresholds, joint accounts, and how to notify banks
• What happens to savings accounts when someone dies – sole and joint savings accounts, NS&I threshold, FSCS protection, and the claims process
• What happens to a pension when someone dies – pensions usually bypass probate and have different death benefit rules
• How long does probate take? – full timeline from application to estate distribution
• Notifying NS&I after a death – step-by-step guide for Premium Bonds, savings accounts, and ISAs held with NS&I

Sources

• gov.uk – Individual Savings Accounts: if you die
• gov.uk – Inheriting an ISA from your spouse or civil partner
• gov.uk – Manage additional permitted subscriptions into an ISA
• gov.uk – Managing a Lifetime ISA when an investor dies or is terminally ill
• gov.uk – Junior ISAs: if your child is terminally ill or dies
• gov.uk – Inheritance Tax
• gov.uk – Inheritance Tax: exemptions and reliefs
• NS&I – Inheriting savings
• NS&I – What to do if an NS&I customer has died
• Hargreaves Lansdown – Additional permitted subscriptions
• Gibson Kerr – Probate in Scotland
• Bereavement Advice Centre – Confirmation in Scotland
• ISA Regulations 1998 (SI 1998/1870) – regulations 4B and 5DDA
• Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) – section 694