{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2000/regulation-3",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2000/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2(1)(a) (Interpretation) after the definition of an “ account manager” there shall be inserted—\n““approved employee share ownership plan”, “participant”, “ plan shares” and (in relation to plan shares) “ceasing to be subject to the plan” shall have the meanings given in Schedule 8 to the Finance Act 2000, except that, in construing “plan shares”, paragraph 115(8), and the words “or securities or rights” in paragraph 116(1), of that Schedule, shall be omitted;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2079/regulation/3",
    "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."
}