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Individual savings account (ISA)
Practical Law UK Glossary 7-107-6260 (Approx. 3 pages)
Glossary
Individual savings account (ISA).
A tax exempt savings scheme for individuals introduced in 1999 which replaced tax exempt special savings schemes (TESSAs) and personal equity plans (PEPs).
For further information, see PLC Private Client, Practice note, Tax data: individual savings accounts.