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An Individual Savings Account (ISA; ) or New ISA is a class of retail investment arrangements available to residents of the United Kingdom. It qualifies for a favourable tax status. Payments into the account are made from after-tax income. The account is exempt from income tax and capital gains tax on the investment returns, and no tax is payable on money withdrawn from the scheme either. Cash and a broad range of investments can be held within the arrangement, and there is no restriction on when or how much money can be withdrawn. Many restrictions were significantly relaxed from June 2014 when the New ISA name was introduced. Funds cannot be used as security for a loan. It is not a pension product, but can be a useful way to save for retirement, particularly when the flexibility is desired to draw down capital at a faster rate than has until now been permitted in a pension. ==Origins== ISAs were introduced on 6 April 1999, replacing the earlier Personal Equity Plans (PEPs; very similar to a Stocks and Shares ISA) and Tax-Exempt Special Savings Accounts (TESSAs; very similar to a Cash ISA). Other tax-advantaged savings that also predate ISAs include many offered by National Savings and Investments, which is a state-owned institution which has in the past offered a range of other tax-free accounts, in addition to its own ISAs. Junior ISAs also replace the Child Trust Fund. With a few exceptions, such as from an employee share ownership plan, all investor contributions must be in cash. Adult ISAs are available to UK residents aged over 16, provided that they have a National Insurance number, but individuals between 16 and 18 are only permitted to use the adult cash component or can use a Junior ISA. There are two broad types of ISA, cash or stocks and shares. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Individual Savings Account」の詳細全文を読む スポンサード リンク
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