# The Individual Savings Account (Amendment) (No. 3) Regulations 2026, Introduction: Introductory text


CAPITAL GAINS TAX
INCOME TAX
Made 27th October 2026
Laid before the House of Commons 28th October 2026
Coming into force 29th October 2026
The Treasury make these Regulations in exercise of the powers conferred by section 4(6)(a) and (b) of, and paragraphs 7(2), 8(2) and (5) and 9(1)(a), (e) and (f) and (2) of Schedule 1 to, the Savings (Government Contributions) Act 2017, section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992, and sections 694, 695 and 701 of the Income Tax (Trading and Other Income) Act 2005.

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Source: https://www.legislation.gov.uk/uksi/2026/1130/introduction (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-no-3-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

