{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-15",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-15.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/15",
  "kind": "chapter",
  "number": "(15)",
  "heading": "Individual savings accounts",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 333(3)(b), the words “and minimum periods for which investments are to be held\".\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 151—\n(a) in subsection (2), the words “(personal equity plans)\"; and\n(b) in subsection (2A), the words “personal equity plans:\".",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/chapter/15",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}