{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2000/note",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2000/note.json",
  "legislation": "uksi/2000/2079",
  "legislation_title": "The Individual Savings Account (Amendment No. 2) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 21st August 2000, amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870, amended by S.I. 1998/3174, and 2000/809) (“the principal Regulations”). The principal effect of the amendments is to add shares deriving from an approved employee share ownership plan to the investments which are qualifying investments for a stocks and shares component, subject to financial and time limits. These regulations also make consequential amendments to regulation 34 of the principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2079/note",
    "retrieved_at": "2026-10-29T08:58:10.558925+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."
}