{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2012/regulation-5",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2012/regulation-5.json",
  "legislation": "uksi/2012/1871",
  "legislation_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2012",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Individual Savings Account Regulations 1998",
  "text": "In regulation 2(1)(a) (interpretation)—\n(a) after the definition of “child”, insert—\n““child trust fund” has the meaning given by section 1 of the Child Trust Funds Act 2004;”;\n(b) in paragraph (iv) of the definition of “company”, for “51 per cent.” substitute “51%”;\n(c) after the definition of “credit union”, insert—\n““CTA 2010” means the Corporation Tax Act 2010;”;\n(d) for the definitions of “51 per cent. subsidiary” and “75 per cent. subsidiary”, substitute—\n““51% subsidiary” and “75% subsidiary” have the same meanings as they do in section 1154 of CTA 2010;”;\n(e) after the definition of “junior ISA account”, insert—\n““Looked After Child” has the meaning given in regulation 2F (special provision in respect of Looked After Children);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 6."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2010 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1871/regulation/5",
    "retrieved_at": "2026-10-29T01:25:05.454480+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."
}