{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2015/note",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2015/note.json",
  "legislation": "uksi/2015/941",
  "legislation_title": "The Individual Savings Account (Amendment No. 3) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1450) to make them compatible with the transfer of child trust funds to junior ISAs under regulation 20A of the Child Trust Funds Regulations 2004 (S.I. 2004/1450).\nA Tax Information and Impact Note covering this instrument has been published at: https://www.gov.uk/government/publications/child-trust-funds-and-junior-individual-savings-account-account-transfers-management-of-accounts-and-lifestyling-of-stakeholder-ctfs .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 4(2) and (3) simplifies the process of bulk transfers of junior ISAs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/941/note",
    "retrieved_at": "2026-10-28T23:39:39.554195+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."
}