Related Commentary  

2A(1)  This regulation makes provision for the meaning of “account investor” in these Regulations.

2A(2)  In relation to an account that is not a junior ISA account nor a Lifetime ISA, “account investor” means an individual who subscribes to an account and who is a qualifying individual within the meaning of regulation 10.

2A(3)  In relation to a junior ISA account, “account investor” has different meanings in relation to the application of the regulations specified in paragraphs (4) and (5) as provided for in those paragraphs.

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