{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2009/introduction.json",
  "legislation": "uksi/2009/1994",
  "legislation_title": "The Individual Savings Account (Amendment No. 2) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 20th July 2009\nLaid before the House of Commons 21st July 2009\nComing into force 11th August 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 694 to 701 of the Income Tax (Trading and Other Income) Act 2005 and section 151 of the Taxation of Chargeable Gains Act 1992:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c.5; section 701(4) and (5) were inserted by section 40 of the Finance Act 2008 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34), section 64(2) of the Finance Act 1995 (c. 4) and paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Tax Act 2005."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1994/introduction",
    "retrieved_at": "2026-10-29T03:08:02.986159+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."
}