Aggregate information, returns

Application, conditions

Capital gains tax

Cessation of account

EEA Agreement, meaning

EEA State, meaning

Entitlement to operate accounts ceasing

European institutions, tax representatives


Powers and liabilities

Prescribed duties

Termination of appointment

Follow-up accounts

Matured accounts


Transfer of

Individual savings accounts replacement

Individual savings accounts, transfers to

Information to be provided to Revenue and Customs

Inspection of records by Revenue and Customs

Matured accounts

Prohibition notices

Appeals against


Records to be kept


Aggregate information

Individual information

Transfer of accounts