{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2020/introduction.json",
  "legislation": "uksi/2020/261",
  "legislation_title": "The Individual Savings Account (Amendment No. 2) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nMade 10th March 2020\nLaid before House of Commons 12th March 2020\nComing into force 6th April 2020\nThe Treasury, in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992 and section 694(1) and (3) of the Income Tax (Trading and Other Income) Act 2005, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Section 151(2) was amended by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), section 40(6) of the Finance Act 2011 (c. 11) and section 27(2) of the Finance Act 2016 (c. 24)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5. Section 694 was amended by section 401 of the Finance Act 2011 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/261/introduction",
    "retrieved_at": "2026-10-28T22:32:36.765339+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."
}