{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/introduction.json",
  "legislation": "uksi/2026/1018",
  "legislation_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCAPITAL GAINS TAX\nMade 10th September 2026\nLaid before the House of Commons 14th September 2026\nComing into force 6th April 2027\nThe Treasury make these Regulations in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992 and sections 694, 695, 696, 699 and 701 of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "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 amended by 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. Sections 694, 699 and 701 were amended by section 40 of the Finance Act 2011 (c. 11). Sections 695, 696 and 699 were amended by paragraph 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1018/introduction",
    "retrieved_at": "2026-10-28T20:55:08.761791+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."
}