You can transfer your ISA to another manager

Thanks Artabhi, but still the explanation seems elusive to me . Can you/anybody elucidate the reasoning.

[quote="ykaiim"]Can someone please provide me the answer with an explanation to the following question:

You can transfer your ISA to another manager but please note that you can only transfer the whole of an ISA for a current tax year to the same component of the same type of ISA . However, you can transfer some or all of the investments you hold in ISAs for previous tax years, from one component of an ISA to the same component of any mini or maxi ISA. Although we do not currently intend to make a transfer-out charge, we have the right to make a charge of £50 for each transfer.
Which of the following operations are specifically forbidden by this regulation?

a) Transferring an entire maxi ISA to the maxi ISA of another ISA manager.
b) Transferring a mini ISA from last year to a mini ISA for this year.
c) Transferring a maxi ISA from two years ago to a maxi ISA for this year.
d) Transferring a maxi ISA to a mini ISA for another ISA manager.
e) Putting extra money into either a mini or maxi ISA.

The highlighted part means that only for the current year, you can transfer to the same component to another manager. min->min->Another Mgr. The following statement reads that for previous years, you can transfer one component to the same component. mini->mini or maxi -> maxi. So the only difference between the two scenarios is a different ISA manager, which would be forbidden for previous years. Hence choice D.