{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-6",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of regulation 4ZA",
  "text": "In regulation 4ZA (subscriptions to an account other than a junior ISA account)—\n(a) at the end of paragraph (1) insert “, subject to paragraph (1ZA)”;\n(b) after paragraph (1) insert—\n“(1ZA) In any year in which a qualifying individual is 64 or under at the end of that year, the subscription limit for the aggregate of the individual's subscriptions to cash accounts is £12,000.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 4ZA was inserted by S.I. 2011/1780 and was relevantly amended by S.I. 2014/1450, 2017/466 and S.I. 2024/350."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1018/regulation/6",
    "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."
}