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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.3 Individual savings accounts /ISA managers / E3.331 ISA managers—information to be supplied to investors
Commentary

E3.331 ISA managers—information to be supplied to investors

Personal and employment tax

Where an investor has subscribed to an ISA other than a Junior ISA in a tax year, the account manager may accept further subscriptions to that account in the next tax year without the need to make a further application (see E3.306). Before 6 April 2013, at or before the beginning of each successive tax year following that in which the investor subscribed to the

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