{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2008/regulation-6",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2008/regulation-6.json",
  "legislation": "uksi/2008/1934",
  "legislation_title": "The Individual Savings Account (Amendment No. 2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2008",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of regulation 36",
  "text": "(1) Amend regulation 36 (application of certain provisions where investor ceases to be entitled to relief from tax) as follows.\n(2) In paragraph (6)—\n(a) omit paragraphs (i) and (iii) of sub-paragraph (b),\n(b) omit sub-paragraph (e)(i),\n(c) omit sub-paragraph (f)(ii),\n(d) omit sub-paragraph (g),\n(e) in sub-paragraph (h)—\n(i) at the end of paragraph (ii) insert the word “and”, and\n(ii) omit paragraphs (iii) and (iv), and\n(f) omit sub-paragraph (i) and the word “and” immediately preceding it.\n(3) In paragraph (8) for “lower rate” substitute “basic rate”.\n(4) In paragraph (9)(a) for “lower rate” substitute “basic rate”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 36 was inserted by S.I. 1998/3174; relevant amending instruments are S.I 2002/453, 2004/2996 and 2008/704."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1934/regulation/6",
    "retrieved_at": "2026-10-29T03:26:54.163467+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."
}