{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-13",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendment of regulation 21",
  "text": "In regulation 21 (transfers relating accounts other than junior ISA accounts)—\n(a) in paragraph (4)—\n(i) at the beginning, for “The” substitute “In the case of a cash account, the”;\n(ii) in sub-paragraphs (a), (c) and (d) omit “(if the account investor is 18 years of age or over)”;\n(b) after paragraph (4) insert—\n“(4ZA) In the case of a stocks and shares account or an innovative finance account, the current year’s subscriptions and the previous years’ subscriptions may be transferred to—\n(a) a stocks and shares account,\n(b) an innovative finance account,\n(c) a Lifetime ISA, or\n(d) a cash account, if the account investor is 65 or over at the end of the year,\nbelonging to the same account investor.”;\n(c) in paragraph (4DA), in sub-paragraphs (e) and (f) omit “, a cash account”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 21 was relevantly amended by S.I. 2007/2119, 2012/1871, 2014/1450, 2016/634 and 2017/466."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1018/regulation/13",
    "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."
}