{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2008/introduction.json",
  "legislation": "uksi/2008/3025",
  "legislation_title": "The Individual Savings Account (Amendment No. 3) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 24th November 2008\nLaid before the House of Commons 24th November 2008\nComing into force 16th December 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 694 to 701 of the Income Tax (Trading and Other Income) Act 2005 and section 151 of the Taxation of Chargeable Gains Act 1992:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5; there are no relevant amendments."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3025/introduction",
    "retrieved_at": "2026-10-29T03:21:34.334416+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."
}