{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2002/regulation-7",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2002/regulation-7.json",
  "legislation": "uksi/2002/3158",
  "legislation_title": "The Individual Savings Account (Amendment No. 3) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2002",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 31(3)(c)—\n(a) in the words preceding paragraph (i) omit “other than those made pursuant to regulation 5(1)”;\n(b) in paragraph (i) add at the end “or a TESSA only account”;\n(c) in paragraph (iii) omit “, other than pursuant to regulation 5(1),”; and\n(d) after paragraph (iv) add—\n“and—\n(v) the date when any such mini-account or TESSA only account was closed, where that occurred during the year or the part of the year for which the return was made.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 31 was amended by regulation 5 of S.I. 2000/3112 and Article 177 of S.I. 2001/3629."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3158/regulation/7",
    "retrieved_at": "2026-10-29T06:35:27.385053+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."
}