{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2010/introduction.json",
  "legislation": "uksi/2010/2957",
  "legislation_title": "The Individual Savings Account (Amendment No. 2) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nMade 13th December 2010\nLaid before the House of Commons 14th December 2010\nComing into force\nFor the purposes of regulation 3 6th April 2011\nRemainder 4th January 2011\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 694, 695(1) and (4) and 701(1) 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) was inserted by section 40 of the Finance Act 2008 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12; section 151(2) was substituted by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), and section 151(4) was inserted by section 85 of the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2957/introduction",
    "retrieved_at": "2026-10-29T02:22:53.782367+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."
}