Related Commentary  

10(1)  This regulation specifies the description of individual (“qualifying individual”) who may invest under an account that is not a junior ISA nor a Lifetime ISA account.

10(2)  A qualifying individual to whom paragraph (1) refers is an individual–

(a)who, in the case of a cash account, is 16 years of age or over and, in the case of a stocks and shares account or innovative finance account, is 18 years of age or over;

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