E1.524 Income from individual investment plans
Enabling provisions1 give the Treasury power to exempt income arising to an individual, from an individual investment plan. Individual investment plans are a type of investment following the pattern set out in ITTOIA 2005, Ch 3.
The regulatory framework for Individual investment plans permits any regulations made to specify the type of individuals who may invest, and what the maximum investment limits will be2. Regulations may also provide for investment by
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