{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-12",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-12.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": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of regulation 12",
  "text": "In regulation 12 (conditions for application to open an account that is not a junior ISA account or a Lifetime ISA), in paragraph (3), after sub-paragraph (ea) insert—\n“(ec) that in the case of a cash account the applicant has not subscribed, and will not subscribe, more than the subscription limit in regulation 4ZA(1ZA)—\n(i) in the year to which paragraph (2) refers, and\n(ii) in each successive year following that year, in which the declaration has effect and the subscription limit in regulation 4ZA(1ZA) applies;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (3)(ea) of regulation 12 was inserted by S.I. 2007/2119 and amended by S.I. 2011/1780 and 2014/1450. Paragraph 3(eb) was inserted by S.I. 2017/2119 and revoked by S.I. 2014/1450."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1018/regulation/12",
    "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."
}