{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-10",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-10.json",
  "legislation": "ukdsi/2005/0110735307",
  "legislation_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "The Individual Savings Account Regulations 1998",
  "text": "(1) The Individual Savings Account Regulations 1998 shall be amended as follows.\n(2) In regulation 6 (general investment rules), in paragraph (3)(b)(ii), after “spouse” insert “or civil partner”.\n(3) In regulation 10 (qualifying individuals who may invest under an account), in paragraph (2)(d)(iii), after “married to” insert “or in a civil partnership with”.\n(4) In regulation 12 (conditions for application to subscribe to an account) —\n(a) in paragraph (3) —\n(i) in sub-paragraph (f)(iii), after “married to” insert “or in a civil partnership with”, and\n(ii) in the words following sub-paragraph (f)(iii), after “married to” insert “or in a civil partnership with”, and\n(b) in paragraph (12), after “spouse,” insert “civil partner,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1998/1870."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (iii) was inserted by regulation 5 of S.I. 2001/908."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Sub-paragraph (f) was substituted by regulation 6 of S.I. 2001/908."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Paragraph (12) was inserted by regulation 5 of S.I. 2002/3158."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735307/regulation/10",
    "retrieved_at": "2026-10-30T15:21:55.879053+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}