You can transfer year 1 to a new provider (better rate) and this won’t count toward your year 2 allowance. (As long as it’s recorded as an isa transfer)
As long as the funds stay in an ISA then they do not attract income tax regardless of how long they have been held.
You get an annual allowance each year of £20k so year two you would have up to £40k tax free (depending on the funds still held up to 20k on year 1)
If you are moving funds from...