{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-17",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-17.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/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Amendment of regulation 26",
  "text": "In regulation 26 (repayments in respect of tax to account manager—annual returns and annual claims), for paragraph (2) substitute—\n“(2) An account manager must, within six months after the end of the year, make a return to the Board of—\n(a) all income,\n(b) all sums of interest or alternative finance return falling within regulation 22A(1),\n(c) the total amount payable under regulation 22A(2)(a),\n(d) any gains treated as arising in accordance with regulation 36(3), and\n(e) an annual claim to establish the total of repayments due under an account for that year.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (2) of regulation 26 was amended by S.I. 1998/3174 and 2014/1450."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1018/regulation/17",
    "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."
}