{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2014/regulation-24",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2014/regulation-24.json",
  "legislation": "uksi/2014/1450",
  "legislation_title": "The Individual Savings Account (Amendment No. 2) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2014",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Amendment of the Individual Savings Account Regulations 1998",
  "text": "In regulation 26 (repayments in respect of tax to account manager—annual returns and annual claims), in paragraph (2), omit “, and of all sums of interest referred to in regulation 23(2)(a)” and the words “,and the total amount payable under regulation 23(2)(a)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1450/regulation/24",
    "retrieved_at": "2026-10-29T00:14:11.343615+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."
}