# The Individual Savings Account (Amendment) (No. 2) Regulations 2026, Regulation 14: Amendment of regulation 22


In regulation 22 (exemption from tax of account income and gains), in paragraph (1)—
(a) in sub-paragraph (a), in paragraph (ia) omit “paid by a financial institution in accordance with Part 10A of ITA 2007”;
(b) in sub-paragraph (e) omit “held under a cash component”.

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Source: https://www.legislation.gov.uk/uksi/2026/1018/regulation/14 (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.