{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-16",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-16.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/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Amendment of regulation 24",
  "text": "In regulation 24 (tax liabilities and reliefs—account manager to act on behalf of account investor), in paragraph (3)—\n(a) omit the “and” at the end of sub-paragraph (a);\n(b) after that sub-paragraph insert—\n“(aa) any sum which is payable under regulation 22A;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (3) of regulation 24 was relevantly amended by S.I. 2014/1450."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1018/regulation/16",
    "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."
}