
1 
These Regulations may be cited as the Individual Savings Account (Amendment No. 3) (Coronavirus) Regulations 2020 and come into force on 4th June 2020.
2 
The Individual Savings Account Regulations 1998  are amended as follows.
3 
In the Schedule, after paragraph 5, insert—“
5A 
Notwithstanding paragraph 5, the specified percentage in respect of the period beginning on 6th March 2020 and ending on 5th April 2021 is 20%.”.
Maggie Throup
Iain Stewart

Two of the Lord Commissioners of Her Majesty's Treasury
13th May 2020